9911796707
TMI Blog1992 (7) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J)]. In this application, the appellants are seeking early hearing of their appeal. 2. It is the appellant s case that their s is a S.S.I. Unit and is not in a position to bear unrealistic and apparently wrong excise due to faulty classification of T.V. Game cartridges as machines which is not. That due to smuggled goods of this land freely available in the market at cheaper ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is having recurring effect and that the non-consideration of beneficial notification is also a case of recurring revenue effect for considering for early hearing. He contended that Notification No. 97 dated 10-2-1986 and SSI Notification No. 175/86 have been wrongly denied and as a result, the appellants have been facing severe financial hardship and if early hearing is opt granted there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orce in this argument. After all, we have to take a pragmatic view, in the interest of justice and if the early decision is likely to benefit both the sides and also save revenue loss, then the prayer for early hearing could be granted, more so when there is a question of correct classification of goods having recurring effect. In the result, the application is allowed. The Registry may list the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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