2002 (4) TMI 64

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te Commissioner's order, upholding the classification proposed by the Revenue, proceeds on a basis that is contrary to the finding of the Assistant Commissioner and, indeed, of the show cause notice. The Tribunal, while appreciating that all that was before it was, the finding of the Appellate Commissioner, appears to have reverted to the conclusions of the Assistant Commissioner in upholding the ....