1987 (3) TMI 387

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..... Bharucha, Advocate, for the Respondents. [Order per : V.T. Raghavachari, Member (J)]. - M/s. Gangadhar Narsingdas Agarwal exported consignments of lumpy iron ore, which were charged to export duty under heading 11(1) of the second schedule to the Customs Tariff Act, read with Notification No. 331 Cus.-76, at different rates according to the percentage of iron contained in the ore as determ....

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....hat is now before us, on transfer, as the present deemed appeal. 2. We have heard Shri Vineet Kumar, SDR for the department and Shri B.D. Bharucha, Advocate for the respondents. 3. We may note that the notice dated 27-1-1981 was addressed to the present respondents as well as another assessee, since the order in appeal (proposed to be reviewed) disposed of 14 appeals by the present responden....

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....ed on appeal, in Appeal No. 33 of 79, by the Bombay High Court under judgment dated 1-4-1980. 5. In the circumstances it was enquired of Shri Vineet Kumar whether in view of the said judgment (though relating to another consignment of the present respondents themselves) we should not follow the said decision in disposing of the present appeal also. Shri Vineet Kumar submitted that he has receiv....