1994 (11) TMI 144

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..... is wrapping/packing paper or mill-board. We are concerned herein with the period 1980-81. For this period, the appellant filed a classification list treating the said product as wrapping/packing paper. It was approved. But, later a notice was given seeking to revise the classification. The authorities now wanted to treat it as mill-board. After considering the explanation furnished by the appella .....

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..... e application of these two tests would make any difference in fact. We cannot permit the appellant to establish the working result of these two tests at this late stage. 3. The learned Counsel for the appellant brought to our notice that the appellant is also being prosecuted in a criminal Court. It is obvious that the said case shall be determined on its own merits and according to law, uninhib .....

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