1995 (12) TMI 176

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.... None, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals filed by the department with reference to the orders of the Collector (Appeals). 2. A notice for today's hearing was duly issued by the Registry to the Respondent by Registered A.D. However, neither they have caused any appearance nor is there any other communication requesting adjournment o....

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....(b) and allowed them the benefit of Exemption Notification No. 292/77. 9. In this connection he would like to draw attention to the tariff item 27(b) which covers only the manufacture of the aluminium namely blades, sheets, circles, strips, shapes and sections in any form or sizes and does not cover seals and caps. 10. In the instant case the product has assumed the shape of Pilfer....

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....the A.C. has approved the classification finally, he could not have modified the same and it could only be reviewed/revised or modified by the higher competent authority. A corrigendum can of course be issued but only to correct clerical or typographical error(s) or other error apparent on the face of the record; but a substantive change in decision could only be made in accordance with law. 15....

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....e that the Chandigarh Collectorate's Trade Notice No. 137C/81, dated 16-12-1981 mentioned in 1982 ECR Vol. II Part I page 6B shows that according to this trade notice voil seals were classifiable under item 68 and not 42. 19. In response to our query Ld. D.R. has himself drawn attention to the Tribunal's order in the case of Quality Containers reported in 1987 (27) E.L.T. 539 which shows t....