2001 (8) TMI 1328

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....rnational Health Care Products Ltd., the appellant, received back two consignments of 'Fair & lovely' in its factory which it cleared after repacking. It paid duty on these consignments when they were cleared after repacking and applied for refund of the duty initially paid. A number of objections were specified in the notice proposing denial of the refund such as that the intimation of receipt of....

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.... denial of the claim on this ground. Hence this appeal. 2. The appellant is absent and unrepresented despite notice. The grounds in the memorandum of appeal are essentially reiteration of one ground, that finding of the Commissioner (Appeals) with regard to the batch cards is not justified. There is no statutory requirement for maintaining batch cards. 3. The question is not really one....