1987 (9) TMI 268

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....ent (J)]. - In response to notice of date of hearing, the respondents, by their communication dated September 16, 1987 (received in the Tribunal on 21-9-1987) have urged that the appeal presented by the appellants is time-barred and that on merits also greases would be assessable under Tariff Item 68 of the erstwhile Central Excise Tariff and not under Tariff Item 11A (ii) ibid. 2. The appeal f....

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....der bears No. S-49/1733/84-CL but in the respondents written submissions, the reference is to some other order-in-appeal S-49/581/81. While according to Memo of appeal, the order was communicated to the appellant-Collector of Customs, Bombay on 14-2-1985 according to the written submissions of the respondents, it was received on 7-11-1985. It appears to us that the respondent is referring some oth....

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....the same practice, we condone the delay in respect of these supplementary appeals. 5. As for the classification under Central Excise Tariff of Micro crystal, Smt. Chander draws our attention to a Tribunal decision in respondents own case Order No. 808 to 822/85 (Collector of Customs, Bombay v. Heeral Enterprises, Bombay) in which the finding of the Tribunal is that the product for the purposes of....