1988 (6) TMI 204

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....Order per : K. Gopal Hegde, Member (J)].  - Appearing for the applicants Shri Patil submitted that the two orders passed by the Collector (Appeals) are prima facie bad. He contended that the Collector (Appeals) in his order had categorically stated that the two decisions of the Bombay High Court; one reported in 1987 (28) ELT 193 (BOM) and another reported in 1986 (25) ELT 966 (BOM) are in f....

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....at the goods have been used in the leather Industry. Therefore, Shri Mondal contended that the Collector (Appeals') order is correct. 3. We have considered the submissions made on both the sides prima facie. The show cause notice-cum-demand appears totally improper. The investigations appear to have been made by the department to the actual use or alleged mis-use of the imported goods. That apart....