1984 (5) TMI 163

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....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 the appellants imported two co....

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....der 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 was transferred to this Tribunal and wa....