2000 (9) TMI 279

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..... The only issue for our consideration in this appeal filed by the Revenue is, whether the description of the final products as appearing against serial No. 03 of the Table annexed to Notification No. 202/88-C.E., dated 20-5-1988 (as amended) will include the tubes pipes and blanks therefor of stainless steel. The description in the Table is as under - Tubes and pipes and blanks therefor of .....

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..... -appeal dated 8-10-1991 which had been accepted by the Department and the Department had not filed any appeal against that decision in which the appellate authority had held that the steel included stainless steel. 3. Dr Ravinder Babu, JDR, referred to the grounds of appeal and submitted that as the stainless steel had different specifications and as only expression steel was used in the notif .....

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