2000 (9) TMI 831

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.... Shri Ashok Kumar, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This ROM application has been moved by the applicants seeking rectification of the Final Order No. 292/2000-B dated 1-2-2000 vide which the appeal of the Revenue was accepted. On the ground that they did not receive the notice of the hearing of the appeal and could not contest the same before the Tribunal. T....

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.... that their product bottle coolers were covered by item No. 2 of the Notification No. 252/83 dated 1-10-1983 and they were entitled to the benefit of this notification for discharging the duty liability in respect thereof and that the law laid down in Sheetal Engineering Works, (supra) applied only to the domestic refrigerators mentioned at item No. (1) of the above referred notification and not t....

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....holding that the product of the applicants was covered by item No. (2) of the said notification being refrigerators other than those specified against item No. (1) therein. This order of the Collector (Appeals) dated 9-3-1994 was challenged before the Tribunal by the Revenue. 6. When the appeal came up for hearing on 1-2-2000, none appeared on behalf of the respondents, the present applica....