1989 (8) TMI 303

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..... JDR, for the Respondent. [Order per : G. Sankaran, Sr. Vice-President]. - We have heard Shri Gopal Prasad, Consultant, for the appellants and Shri A.S. Sunder Rajan, JDR, for the respondent-Collector. 2. The issue arising for determination in the present appeal lies in a narrow compass. It is whether poster paper manufactured by the appellants was, during the material time (effective 17- .....

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..... in our view, is wholly erroneous. The term "printing and writing paper used in the notification clearly implies printing paper on the one hand and writing paper on the other hand. If any variety of paper is suitable for both printing and writing, obviously it would be printing and writing paper. However, it does not follow that a paper which is used only for printing and not also for writing will .....

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..... to the appellants. 6. The Collector has filed a cross-objection. The impugned order is in favour of the Revenue and the relief claimed in the so called cross-objection is that the appeal should be dismissed. In view of the impugned order being in favour of the Revenue, there was no cause for filing the cross-objection which is dismissed as not maintainable.
Case laws, Decisions, Judgeme .....

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