2005 (10) TMI 301

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..... : S.L. Peeran, Member (J) (Oral)]. The Revenue is aggrieved with the OIA No. 15/2005, dated 31-1-2005 and has prayed for stay of the impugned order. The department has proceeded to classify Water Well Drilling Rigs mounted on chassis of motor vehicles under Chapter Sub-heading 8705.00 and demanded differential duty for the period from May 1996 to February 1999. The party, on the other hand, .....

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..... facts of the case while the learned Counsel relies on the evidence on record to show that the classification adopted by the Commissioner (Appeals) is correct and should be accepted. 3. On a careful consideration, we notice that the entire evidence, for the purpose of correct classification, can be seen only at the final stage. Prima facie, the Commissioner (Appeals) has given very strong reason .....

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