1984 (5) TMI 163

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....t Ohri, SDR, for the Respondent. [Order per : S.C. Jain, Member (J)].  - This is a revision application (hereinafter called 'Appeal') filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. M/s. Indian Oil Corporation Limited, Calcutta th....

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....n the imported Alkylated Phenol under Item No. 65 C.E.T. 4. The Appellate Collector of Customs, Calcutta by his order dated 13-7-1978 confirmed the demand in both the cases and the appellants were directed to deposit the demanded amount immediately. 5. Aggrieved by the said order of the Appellate Collector the appellants filed a revision application before the Central Government which w....

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....made by Shri R. Venkataraman, Dy. Manager, Indian Oil Corporation Limited, the facts of this appeal and the facts of the Appeal No. 721/83-C already decided by this Bench of the Tribunal on 19-5-1983 are the same and therefore, in view of the earlier decision passed in that appeal No. 721/78-C this appeal be also accepted and consequential relief be allowed to the appellants. 9. Shri Ohri SDR c....