1998 (1) TMI 141

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....R, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  In both these two Appeals, the issue for determination is common and hence they were taken up together and are being disposed of by this common order. 2. In Appeal No. C/3369/87-B2, the item on which concession was sought under Notification No. 179/80 is Hydropneumatic Accumulator while in Appeal No. C/3404/87-B2, ....

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....pellants properly and, therefore, there was no justification in denying the benefit when all other aspects of the matter were satisfied. 4. Shri S. Kannan, the ld. JDR reiterates the findings of the lower authorities. 5. From the impugned order, we note that the Asstt. Collector of Customs has considered only the covering letter of the certificate issued by the concerned Authoritie....