1997 (4) TMI 182

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....s. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal dated 1-5-1989 passed by Collector (Appeals), Bombay, confirming rejection of refund claim for re-assessment of goods described in the Bill of Entry as Binary Gradient Pump, Diode Array Detector and Chart Paper, etc., and for the benefit of Notification No. 105/89-Cus., dated 1-3-1989 which grants benefit for....

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....s order has been confirmed by the Collector. Ld. Collector has further added that the appellants could use these items as spares as indicated in the invoice. Therefore, assessment adopted at the original stage is in order. 2. The appellants are not present but they have requested the case to be decided on merits. 3. On perusal of the records, we find that the appellants have not pr....