1986 (4) TMI 227

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....and Shri Manoj Arora, Advocates, for the Appellants. Shri K.C. Sachar, JDR, for the Respondent. [Order' per : G. Sankaran, Vice-President, J.].  - M/s. Birla Jute Manufacturing Company Ltd., Calcutta, filed a single Revision Application before the Central Government under Section 131 of the Customs Act, 1962, as it stood at the material time, against Order No. 1893-1894/1979 dated 26....

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....Customs No. 123/72, dated 1-11-1972, which was in force at the time of export of the goods, hessian cloth-carpet backing weighing 9 oz. or more per sq. yd. was liable to be charged to export duty at Rs. 300 per tonne and carpet backing not falling within the said description, at Rs. 700 per metric tonne. The Customs authorities charged duty on the two consignments at Rs. 300 per M.T. on the basis ....

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....oz. per sq. yd. The exporters were given an opportunity to produce A.R. 4 forms duly corrected by the Central Excise authorities. However, the exporters stated during the personal hearing that they were not in a position to produce the amended A.R. 4 forms, as the Central Excise authorities did not accept their request for amendment. In the circumstances, the Assistant Collector of Customs confirm....

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....was the basis on which the contract for supply was drawn up and executed. However, these contentions did not find favour with the Appellate Collector, who rejected the appeals. 3. Before us, Dr. Gauri Shankar, Advocate, assisted by Mrs. Hemantika Wahi and Shri Manoj Arora, Advocates, represented the appellants and Shri K.C. Sachar, JDR., the respondent. It was submitted with reference to I....