2001 (10) TMI 917

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..... 1/1997 - 1541/2001 - Dated:- 3-10-2001 - S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ. REPRESENTED BY : Smt. Radha Arun, SDR, for the Appellant. Shri S.R. Sawant, Advocate, for the Respondent. .....

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..... inding by the Assistant Commissioner that the above items are parts of the machines. This factual position has not been disputed by the department adducing any evidence on record. In view of this fact .....

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