1999 (3) TMI 320

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....alwad, Senior Advocate and D.B. Shroff, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in the appeal, the Collector has found that the charge in the notice, against the respondents, that it imported spares of machinery used to manufacture sanitary napkins in order to assemble complete machinery, was not substantiated by any evidence. He was als....

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....actorily explain, the presence of the additional machinery, referred to as a "non-woven line". The statements of E.R.G. Menon, Purchase Manager Import, S.V. Patkar, Chief Engineer when investigation were going on only indicate that they were not aware of the details of the machinery. This lack of information by itself would not have any significance if one considers that in 1979, when the notice a....