2017 (7) TMI 1106

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....aveen Kumar Counsel for Opposite Party :- C.S.C. JUDGMENT Heard learned counsel for the parties. The revision is being decided at the admission stage on the consent of the parties and as per rules of the Court. The revision arises for the assessment year 2000-01 and is directed against the order dated 6 January 2006, whereby, the Tribunal has allowed the second appeal filed by the R....

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....product is classified and covered under entry no. 48 of Government notification dated 23 November 1998 which reads as follows: "washing soaps and other materials used for washing purposes". Aggrieved, Revenue preferred an appeal before the Trade Tax Tribunal, Ghaziabad, which was allowed upholding the order of the assessing authority that the product "Dhanuvit" is unclassified. Learned counsel ....

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....der entry 48 of the notification on plain reading of the language of entry 48. Sri B.K. Pandey, learned counsel for the revenue would submit that the sample of the product was produced before the appellate authority for the first time. Revenue was not given an opportunity to rebut the objections raised by the revisionist. The tribunal at the best should have remanded the matter or instead, ther....