1999 (9) TMI 281

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..... In this appeal filed by M/s. Amritsar Swadeshi Woollen Mills Limited, the matter relates to the classification of woollen fabrics which the Appellants had claimed to be shoddy blankets and the Revenue had classified as other woollen fabrics under sub- heading 5107.10. 2. We have heard Shri L.P. Asthana, ld. Counsel for the Appellants and Shri V.M. Udhoji, ld. DR, for the Revenue. 3. The .....

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..... sts the appellants had not maintained the records like operation cards, etc. and that the proceedings initiated against them under the show cause notice were culminated in the adjudication order. 5. We find that only ground taken by the ld. Commissioner (Appeals) in confirming the order of the Adjudicating Authority was that the Appellants had given no reasons as to why the operation cards could .....

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