2012 (2) TMI 432

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....he Appellant. Ms. Renu J., DR, for the Respondent. ORDER Both the appeals, one filed by the assessee and the other by Revenue are being disposed of by a common order. Revenue's appeal is against that part of impugned order of the Commissioner (Appeals) vide which he has granted reliefs to the assessee on the point of time-bar. 2. The dispute in the appellants' appeal relates to correct classif....

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....lsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.  4. Ld. Advocate appearing for the appellants submits that during the relevant period, the dispute about the correct classification of optical fibre cables was also going on. Whereas the industry was claiming classification under Chapter 90, Revenue classified the same under Chapter 85. Such dispute t....