(1.) Revenue is in appeal against the judgment of the Tribunal dated 17.5.2001. While admitting the appeal on 9.11.2001 following question was framed by the Bench:
(2.) Briefly stated the facts leading to filing of this appeal are as under:
(3.) Aggrieved by the said decision and the directions contained in the order of the Tribunal, Revenue is in appeal before us in the present Tax Appeal.