1994 (3) TMI 194

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....for the Appellant. None, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Department against the impugned order dated 16-7-1993 passed by the Collector of Customs and Central Excise (Appeals), Bangalore. 2. When the matter had come up for final hearing none appeared for the respondents but we find that there was a request from them to de....

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....ed order in this case was passed by the Collector (Appeals) following the ratio of the decision of the aforesaid case as per Order No. E/150/93-D, dated 21-4-1993. 5. Since the issue has already been considered by the Tribunal in the very party's case, learned Departmental Representative preferred to reiterate the stand taken by the Department. 6. We have considered the matter. Since the iss....