1996 (10) TMI 239

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....e Respondents. [Order per : Lajja Ram, Member (T)]. -  This is an appeal filed by M/s. Sheetal Engg. Works being aggrieved with the Order-in-Appeal dated 7-7-1987 passed by the Collector of Central Excise (Appeals) Bombay. In his order the Collector of Central Excise (Appeals) Bombay had held in para 4 as under :- "4. I have carefully considered the submissions made by the appel....

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....[who] was decided the appeal on a different ground. In the circumstances, the Assistant Collector's order appealed against is correct. The appeal is therefore rejected." 2. The matter was posted for hearing on 11-10-1996. No one is present for the appellants. The notice for today's hearing had been sent at their given address on 24-9-1996. There is no response. There is no request for adjo....

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.... duty as was in excess of 25% ad valorem. The bottle coolers could not be considered as domestic refrigerators. `Domestic refrigerator' in common parlance will not cover bottle coolers. The Assistant Collector in his findings had observed as under :- "I have gone through the reply to the show cause notice filed by the party and record of Personal hearing. In this case the refund claim was filed....

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....or according to law. In this case according to law refund is inadmissible in view of the fact that Notification. No. 252/83, dated 1-10-1983 was not applicable in their case and that they had correctly paid the duty under Notification No. 65/83, dated 1-3-1983 as discussed above. In view of my findings, I pass the following order." 4. After going through the relevant Notification we consid....