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TMI Blog1997 (2) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. When the Appeal come up for hearing, Shri Uday Joshi the ld. Counsel for the Respondents made a submission that their own appeal before the Supreme Court against an earlier Tribunal decision on this identical issue regarding the correct classification of the product in question namely Round Mesh Mosquito Nettings is due to be heard very shortly as per the intimation received by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the likelihood of the Supreme Court case coming up for hearing and it was after taking note of the same that the Bench adjourned the hearing of the appeal to today when the request is again, being repeated. He then referred briefly to the discussion in the impugned order in appeal wherin the different Tariff sub-heading both before the amendment of the Tariff Entry, 1995 budget, and thereafter hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent had requested for adjournment on the ground that appeals filed by the Department are before the Supreme Court, such requests had not been considered favourably and orders have been passed against the Department. Accordingly he pleaded that the present appeal may be taken up for hearing without waiting for the Supreme Court decision. 3. The ld. Counsel for the Respondents gave a rejoinder to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d new grounds need not be shut out solely for the reasons that they were not raised before lower authorities or that no cross appeal or cross-objection had been filed by the Respondents. As has come out during the hearing claim for classification of goods under Chapter 52 had been raised by the Respondents before the Assistant Collector and hence that claim even if not effectively pursued before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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