TaxTMI 
TaxTMI 
2000 (11) TMI 649
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....ndent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Supreme Industries Ltd. have filed two applications for restoration of their Appeals No. C-329/93-B and C-333/93-B which were dismissed for non-appearance under Rule 20 of the CEGAT (Procedure) Rules vide Final Order No. C-1990-1991/97 B-2, dated 17-9-1997. 2. Shri B.N. Rangwani, ld. Consultant, submitted that they had filed three....
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....requested that these two appeals may be restored and heard along with the third Appeal C/764/93-B2. 3. Shri M.P. Singh, ld. DR opposed the prayer by submitting that the applicants have not shown that they had not received the intimation of hearing; that further, the appeals were dismissed in 1997 whereas the restoration application has been filed after 3 years in 2000. 4. We have consi....
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....ides. 4. Shri B.N. Rangwani, ld. Consultant submitted that in all the three appeals the issue involved is whether the machines imported by them is Tool Room Precision Coordinate Jig Boring machines as claimed by the Appellants or Universal Milling Machines as held by the Collector under the impugned Orders; that the Appellate Tribunal in the case of Sheet Metal Industries v. CCE Mumbai, 2001....
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....ring the matter to an expert nominated by Central Machines Tool Institute, Bangalore. The Appellate Tribunal, following the said decision, remanded the matter to the adjudicating authority for referring the matter to an expert to be nominated by the Central Machines Tool Institute, in the case of Sheet Metal Industries, supra, in view of issue being highly technical. Following the ratio of both th....