2002 (4) TMI 68

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....the ground that what is in question had not been raised at any earlier stage. We decline to give such time for the following reasons : 2.This appeal was admitted on 1st December, 1997. At that stage, the Court recorded: "It has been stated on behalf of the petitioner (assessee) that the respondents (Revenue) have now accepted the stand of the petitioner that electrical resistance alloy is not '....

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....hich notice was issued on the special leave petition, the stand of the appellants has been that the respondents have accepted their contention that electrical resistance alloy is not stainless steel. Time to enable the respondents to take instructions in this behalf has been granted from time to time. On the last occasion, on 20th March, 2002, this was recorded once again and it was stated that no....

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.... Entry produced by the appellant. Learned counsel also states that the officers of the Revenue concerned are present but they are not the officers who had dealt with these consignments and, therefore, he is unable to get proper instructions. 4.We have already recorded that unless instructions had been obtained, we would proceed upon the basis that the Revenue cannot controvert the contention of....