1998 (2) TMI 214

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....or the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appeal is directed against the order dated 20-2-1997 of the Commissioner of Customs (Appeals) captioned above. 2. The Appellants entered into various agreements with the West German collaborates and signed agreements for consultancy and technical know-how. After proposing to load the assessable value of the compon....

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....al hearing in the matter on 4-9-1996 at 1.00 p.m. The Appellant had submitted a letter seeking adjournment on the same day on the ground that the learned Counsel who has to argue their case was busy before the Tribunal, yet the Commissioner (Appeals) passed the order ex parte. 4. We have heard Shri D. Gurnani, the ld. DR. 5. We find that there is a letter of 4-9-1996 from the Appel....