1999 (2) TMI 169

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....R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - When the matter was called yesterday adjournment was requested on the ground that Advocate for the appellant Shri R. Parthasarathy was busy in the airport with some matter. We did not consider it as a valid ground for adjournment. The matter was carried forward to today. 2. We have perused the appeal memorandum and hea....

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....tion would not be available and also ordered classification of the products under Heading 85.44. Hence this appeal. 3. The basic contention in the appeal is that the classification has been revised without the appellant being given an opportunity to show its cause. The notice itself did not propose to allow the same classification, but only sought to deny the benefit of the notification. C....