2008 (3) TMI 232

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..... Loni, JDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Considering the reasons given in the MA (ROA), we recall earlier order of dismissal dated 29-11-2007 and restore the appeal to its original no. 3. With the consent of both sides we take up the appeal for hearing and disposal today. In this case the appellants are challenging classification of .....

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..... refore, the detailed reasonings given by the Lower Appellate Authority in para 5 of the impugned order does not require any interference. He has also noted that the appellants have not submitted any documentary evidence to show that relays manufactured by them are not different from other relays. We find that they have also not submitted any documentary evidence to show that the impugned relay by .....

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