1987 (6) TMI 155

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....pondent. [Order per : D.C. Mandal, Member (T)].  - Appellants are not present for hearing today. In their letter No. JS/14/CUS, dated 2-5-1987 they have, however, requested that the case may be decided on merits on the basis of their written submissions in the appeal memorandum. We have, therefore, asked the learned J.D.R. to argue the matter for the respondent. 2. We have heard....

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.... on the judgment of Madhya Pradesh High Court in the case of Gwalior Rayon Silk Manufacturing (Weaving) Company Limited and Another v. Union of India and Another, 1981 (8) E.L.T. 52 (M.P.) = 1982 ECR 722-D, and this Tribunal's decision reported in 1983 (14) E.L.T. 1927 (CEGAT) = 1983 ECR 1227 (M/s. Sriram Piston and Ring Ltd., Ghaziabad v. Collector of Central Excise, Meerut). Regarding second ....