1999 (3) TMI 149

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.... the Respondent. [Order per : A.C.C. Unni, Member (J)]. -  When the matter was called, no one appeared for the appellants. 2. It is, however, seen from record that there is a letter dated 15-3-1999 from the Advocate for the appellants forwarding some written arguments and submiting that the appellants are entitled to succeed in the light of case law cited in the written submissions. ....

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.... filed by the appellants, they have invited our reference to the Tribunal's Final Order No. 84 to 88/97-C, dated 18-1-1997 [1997 (92) E.L.T. 631 (Tribunal)], in which the order relied on by the Collector (Appeals) had been considered and set aside. 5. We have perused the earlier Tribunal order referred to by the ld. Advocate for the appellant in the written submissions. We find that the ma....