2002 (4) TMI 68

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..... been raised at any earlier stage. We decline to give such time for the following reasons : 2.This appeal was admitted on 1st December, 1997. At that stage, the Court recorded: "It has been stated on behalf of the petitioner (assessee) that the respondents (Revenue) have now accepted the stand of the petitioner that electrical resistance alloy is not 'stainless steel'." 3.When this appeal reac .....

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..... ion, the stand of the appellants has been that the respondents have accepted their contention that electrical resistance alloy is not stainless steel. Time to enable the respondents to take instructions in this behalf has been granted from time to time. On the last occasion, on 20th March, 2002, this was recorded once again and it was stated that no further adjournment on this ground would be avai .....

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..... lso states that the officers of the Revenue concerned are present but they are not the officers who had dealt with these consignments and, therefore, he is unable to get proper instructions. 4.We have already recorded that unless instructions had been obtained, we would proceed upon the basis that the Revenue cannot controvert the contention of the appellant that the Revenue has accepted that el .....

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