1999 (3) TMI 151

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.... Shri A.M. Tilak, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  In the impugned order, the Collector (Appeals) held that - "I have carefully considered the submissions made by the appellants. The appellants have totally reversed their arguments at the time of hearing against what was contained in the grounds of appeal. This cannot be permitted. Further the show ....

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....he exemption under Notification No. 243/79 has been rightly denied to the appellants as it pefers to waste falling under Heading 5401.90. In view of the above, I uphold the order of the Asst. Collector and reject the appeal." Being aggrieved by this order, the appellants have filed the captioned appeal. 2. The facts of the case briefly stated are that the appellants are manufacturers of HDPE....