1998 (8) TMI 166

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.... Member (T)]. -  Matter called. None for the respondents. However the question involved being in very short compass, we heard the ld. SDR in the absence of the respondents. 2. The brief facts of this case are as follows : The respondents herein imported one centreless super finishing machine model - SM 400.1 and claimed the benefit of Notification No. 154/86-Cus. under S.No. 1(4....

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....he grounds given in the show cause notice, the Collector observed as follows: "it will be merely counter productive when a machine is capable of achieving the higher finish, it was certainly capable of achieving the finish given in the notification." 5. The aforesaid view was not accepted by the CBEC and hence they have directed the Collector (Appeals) to file the appeal in terms of Sec....