2003 (8) TMI 539

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....ence has been made for our opinion on the following questions of law : "1. Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the CIT (Appeals) on the ground that the machineries on which the extra shift allowance is claimed are not covered by stationery plant as contemplated in clause (iii)-(iv)(I) of Appendix-I of rule 5....