2000 (5) TMI 512

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..... chana Wadhwa, Member (J)]. Show cause notice dated 7-7-1994 was issued to the appellant for the period 1991-92 and 1992-93 up to 24-7-1992 on the ground that appellants who are engaged in the manufacture of Flexible Tubing Metal was not entitled to the benefit of Notification No. 175/86-C.E. and Notification No. 202/83, dated 20-5-1983. It has been brought to our notice by the learned Advoca .....

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..... he benefit of Notification No. 202/88. 2. We have heard Shri R.K. Roy, learned JDR for the Revenue. 3. After seeing the relevant observations made by the Commissioner (Appeals) we find that the findings are based upon the fact that the appellant misinterpreted Chapter Note 1 of Chapter 83 and intentionally classified their product under Chapter 73. There is no finding by the Commissioner (Appe .....

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