1999 (5) TMI 327

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....espondents. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, the Revenue has challanged the order-in-appeal dated 9-1-1995 of the Collector (Appeals) vide which he had reversed the order of the A.C. dated 7-9-1994 regarding duty demand against the respondents. 2. The respondents are engaged in the manufacture of hand tools falling under chapter heading 82 of CETA. They filed c....

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....Tribunal. 4. None has come present on behalf of respondents, although the notice was sent to them. The matter being old, we proceed to decide the same on merits. 5. We have perused impugned order passed by Collector (Appeals). He had dropped the demand against the respondents on the ground that the order of the A.C. regarding the classification of the product in question under chap....