2008 (3) TMI 103

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....he respondents for out-of-turn disposal of the appeals. After examining the records and hearing both sides, we note that the Revenue's appeals are against classification of the subject goods (aluminium composite panel) under Heading 76.06 claimed by the assessees and accepted by the Commissioner (Appeals). The Revenue had applied for stay of operation of the appellate Commissioners orders and we h....

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....he plea of the consultant is that early disposal of the Revenue's appeals can put an end to the above difficulties of the assessees. We have heard learned SDR also, who submits that, all over India, similar goods are being classified under Heading 76.10 only. 2. We are not impressed with the submission that the assessing authority in these cases follows precedent obtaining elsewhere in the countr....