2001 (1) TMI 329

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....t. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The respondents are absent in spite of today's notice of hearing. However, our attention has been drawn to the Fax Message, dated 8th January, 2001 praying for adjournment on the ground that the respondents have to file the Cross-Objection. We turn down the said request of adjournment inasmuch as the issue is already....

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....(Appeals) has relied upon the Board's Circular No. 447/13/99-CX., dated 22-3-99. The said Circular was issued after the Tribunal's decision in the case of Kamal Auto Industries reported in 1996 (82) E.L.T. 558 (Tribunal) and quoted that since the Department has not accepted the interpretation given by the Tribunal and has filed an appeal in the Hon'ble Supreme Court against the said order of the T....