CC Vs. ELECTRONICS RESEARCH LTD. AND

JUDGEMENT

(1.) IN all these revenue appeals there were defects as pointed out by the Registry in the appeals filed in 1996 against common order passed by Commissioner (Appeals) against all these respondents. The defects had not been attended to and hence a fresh memo had been issued on 12.09.1996. These cases have been listed to enable the appellant/revenue to attend to the defects issued by the Registry.

(2.) SHRI S.S. Radhakrishnan, Advocate appears for M/s. Shetron Ltd. and files a list of judgements to say that the issue in these appeals has since been decided by the Tribunal and hence the appeals itself could be taken up for disposal in terms of these judgements.

(3.) LEARNED DRs, Shri S. Kannan and Mrs. Aruna Gupta were served with copy of all these judgements. On perusal they submit that the issue lies on a short compass and submit that the appeals can be taken up for disposal. They made submissions in terms of the submissions in the appeal memo.