1999 (11) TMI 706

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....karavadivelu, DR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - This appeal arises out of Order-in-Appeal Nos. C. Cus. 1257 & 1258/98, dt. 14-12-98 passed by Commissioner (Appeals) wherein the duty confirmation in the order-in-original on certain softwares imported by appellants has been confirmed. 2. Vide Misc. Application in this appeal moved by Revenue, they seek a....

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....es of the appellants. When the matter was part heard on 27-8-99, it had been mutually accepted that evidence on record was not sufficient to arrive at a clear cut conclusion on this issue. Hence, these Misc. applications for additional submissions/evidences have now been accepted and taken on record. 7. Heard Shri S.R. Narayanan, ld. Consultant for appellants who submits that in view of te....

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.... impugned have grossly erred in this matter. He cites the case of Hyderabad Industries as in [1999 (108) E.L.T. 321 (S.C.)] of the Apex Court judgment. 9. Ld. DR on the other hand submits that detailed parawise comments are now available from the Custom House, Air Commissionerate on this issue. 10. We have carefully considered these submissions and records of the case. We find that....