1985 (4) TMI 196

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.... Shri A.S. SundarRajan, D.R., for the Respondent. [Order per: G. Sankaran, Member (T)]. - The captioned appeals were initially filed as revision applications to the Central Government which, under Section 131-B of the Customs Act, 1962, have come as transferred proceedings to this Tribunal for disposal as if they were appeals filed before it. 2. The goods covered by these appeals ....

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.... the Appellants' contention. Shri A.S. Sundar Rajan, Deptl. Representative, while accepting that the said Order would apply to the present appeals as well, stated that he would like to go on record as having reiterated all his submissions in the earlier batch of appeals leading to the Order of 21-8-1984. 4. In the Order of 21-8-1984, after considering the submissions of both sides at lengt....