1999 (3) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order per : S.S. Kang, Member (J)]. -  When the case was called, none appeared on behalf of the respondents. The notice issued to the respondents was received back with the postal remarks "factory closed". Therefore, the appeal is being taken up for final disposal in the absence of respondents. 2. Brief facts of the case are that the respondents are engaged in the manufa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w Delhi. The Tribunal remanded the matter back to the Assistant Collector for consideration of the question as to whether the duty demand beyond six months is legally tenable and is within the jurisdiction of the original authority under law as it stood at the relevant time. The Assistant Collector in de novo proceedings again confirmed the demand. The respondents filed appeal before the Collector....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ear by the said factory does not exceed 15 million matches. He submits that in the month of December, 1989, the respondents manufactured more than 15 million matches, therefore, the respondents are not eligible for concessional rate of duty for whole of the year. He, relied upon the decision of the Tribunal in the case of C.C.E., Madurai v. M/s. Kaveri Match Works (Final Order No. 395/88, dated 12....