1987 (4) TMI 348

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....to the needles, snap fasteners, pins, etc. manufactured by them, and falling under TI 68 CET, was not permissible. The appeal against the said order was dismissed by the Appellate Collector under his order dated 9-2-1982. The appellants preferred a revision petition to the Central Government against the said order. On transfer thereof to this Tribunal the same is now before us as this deemed appeal. 2. The appellants have indicated by their letters dated 21-1-1987 and 25-2-1987 that he will not be appearing in person. Accordingly we have heard Shri Vineet Kumar for the department and have perused the records. 3. As mentioned earlier the letter of the Deputy Collector dated 10-9-1981 was in response to a letter by the appellants dated ....

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....f 79 had come up for consideration before this Tribunal in several earlier decisions. They are: (i) Hindustan Liver Ltd. v. Collector of Central Excise -1985 (19) E.L.T. 96. (ii) Madura Coats v. Collector of Central Excise -1985 (22) E.L.T. 94. (iii) Seshasayee Paper and Boards v. Collector of Central Excise -1985 (22) E.L.T. 163. (iv) Andhara Sugar Ltd. v. Collector of Central Excise -1985 (22) E.L.T. 594. (v) Carbon Industries (Pvt.) Ltd. v. Collector of Central Excise -1986 (22) E.L.T. 961; and (vi) M/s. Shri Ram Rayons v. Collector of Central Excise -1987 (30) E.L.T. 850 (Tribunal) = Order No. 208/87-C in Excise Appeal No. 104/83-C. 6. The contention for the department has in all the above cases been that in order t....