1998 (12) TMI 563

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...., for the Respondent. [Order]. -  When the matter was called, none is present for the appellant, who have asked for adjournment. However, it is found that the impugned order is one of remand with direction to the adjudicating authority regarding the duty liability and therefore the matter is proceeded with. The appellants had imported gas cylinders and claimed clearance of empty cylinde....

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.... notification more than 7 years had already gone by. He also found the reason for not re-exporting during the period not convincing; he upheld the Assistant Commissioner's order and directed that in the case of the containers which are already empty and ready for the export appellant should be allowed to re-export the same and duty demand may be confirmed on the rest of the containers which are st....