1997 (12) TMI 167

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..... - S/Shri G.R. Sharma, A.C.C. Unni, JJ. REPRESENTED BY : Shri Sanjay Kapoor, Representative, for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member .....

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..... riginal and find that this observation of the Tribunal is not in conformity with the facts and evidence discussed by the Adjudicating Authority in the Order-in-Original. In the circumstances, we hold .....

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