1998 (2) TMI 262

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....ft for his native place after hearing the sudden death of his cousin brother thereof. 2. We are unable to accede to the prayer of adjournment on the ground that similar adjournments had been given on account of the appellants when it was pointed out by the partner of the appellant company, Shri Madan Gupta that he was unable to argue the matter because he was sick on 27-11-1997. Prior to this date, an adjournment had also been given at the request of the Consultant for the appellant firm on 7-10-1997. We are, therefore, of the view that the appellant firm is deliberately delaying the matters and is not interested to argue the same and consequently, we have not acceded to the prayer for adjournment. Hence, we have heard the learned J....

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....17 or 73.18 (a) and similar articles of other base metal; ......................................... (b) (c) ..........................................." Tariff Heading 73.15 is also reproduced below : 73.15     Chain and parts thereof, of iron or steel         - Articulated link chain and parts thereof :       7315.11 - Roller Chain 300% ...   7315.12 - Other chain 300% ...   7315.19 - Parts 300% ...   7315.20 - Skid chain   ...     - Other chain :       7315.81 - Stud link 300% ...   731....