2004 (5) TMI 384

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....ran, DR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  This application is by the appellants whose grievance is that the Final Order passed by this Bench on 31-8-2001 [2002 (145) E.L.T. 96 (Tribunal)] in the captioned appeal is based on incorrect appreciation of facts. It is submitted that, as per the facts borne on record, only the appellants are the owners of th....

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....ayment was received by Da Hua. These and allied submissions are also contained in an affidavit dated 14-8-2003 filed by the Director of the applicant-company. The applicants have also referred to the Paper Book which was on record when the Final Order was passed. Their pleadings in the Paper Book include that they had intimated the arrival of the goods in Chennai, to Ganapati; that Ganapati advise....

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....w that the applicants could be considered as the "owners" of the goods. 3. After examining the records and considering the submissions made by both sides, we are convinced that the above finding has not taken into account some of the pleadings and documentary evidences in the case. The applicants' claim is that they are the owners of the goods. This claim, which is vital to the party's cha....