1992 (1) TMI 246

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....per: G.P. Agarwal, Member (])}. -  Aggrieved by the decision of the Collector (Appeals) holding that the demand in question was time-barred, the Revenue has filed the present appeal. 2. Shortly put, the facts of the case are that the respondents, M/s. Samir Pharmaceuticals are the manufacturers of P or P Medicines. It is the case of the Department that during the course of scrutiny, it ....

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....giving the complete details of the product. The proper officer after verifying, approved the classification list. In these circumstances, the allegation of suppression does not stand. Hence the present appeal by the Revenue as aforesaid. 2A. When the case was called, none appeared on behalf of the respondents. Accordingly, Bench in discretion proceeded to hear the appeal ex parte and heard Shri....