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2007 (6) TMI 447
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.... Shri P.K. Das, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. As the appeals themselves can be decided today, we dispense with the requirement of predeposit and proceed to hear the appeals. 2. The appellants imported melting scrap of steel and availed exemption under Notification No. 83/90-Cus., dated 20-3-1990, in the year, 1991 thro....
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....d while passing the impugned Orders. 4. We find that the appellants have not made the concerned Port Trust Authority a respondent in this case under Rule 12 of the CESTAT (Procedure) Rules. Moreover, on a query from the Bench, the learned Chartered Accountant states that the appellants have not been able to get any information from the Port Trust Authority regarding weighment particulars n....