Assessee running open-cast coal mines. Expenses on removal of over-burden Assessee treating expenditure up to the stage of the mine reaching 25 per cent.    The court held that the methodology of treating a mine reaching 25 per cent. Of its annual rated capacity was only an accounting methodology adopted by the assessee and was not found in the Act or any other enactment in force. The cut off of revenue mine or a development mine was not backed by any statutory provision and it was only an accounting practice and tradition. The logic was an artificial distinction being projected by the assessee without any sanctity of law. Therefore, the view of the Tribunal is that the expenses incurred in the removal of overburden after the mine reached the stage of 25 per cent. Of its rated annual capacity would amount to revenue expenditure and not capital expenditure was not correct. Demand notice matter remanded.