2010 (10) TMI 532

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..... ed for home consumption - Held that:- the Commissioner (Appeals) has given a detailed finding, after noting that the fresh mushrooms and processed mushrooms even though classifiable under separate chapter headings, belong to the same class of goods and therefore both are similar - Decided in favour of assessee. - E/402/2003 - 1075/2010 - Dated:- 12-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittara .....

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..... As we find no reason to keep the appeal pending any further, on the ground that the case has been coming up for hearing on several occasions and the respondents have never been present on any occasion. 3. We find that Notification No. 2/95-C.E., dated 4-1-95 uses the expression similar . The Commissioner (Appeals) has given a detailed finding, after noting that the fresh mushrooms and processed .....

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