1999 (1) TMI 74

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....ocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Bombay by which he has held the respondents eligible to the benefit of proforma credit of the countervailing duty paid on the imported tape recorders in CKD condition. According to the Revenue, proforma credit under Rule 56A is not availa....

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.... that there has been application of mind by the Collector before directing filing of appeal before the Tribunal. Hence we over-rule the preliminary objection of the respondents and proceed to decide the case on merits. 3.  In the Bills of Entry under which the goods were assessed, CV duty was charged at the rate of 8% without specifying the Tariff heading; however, it is confirmed by the res....