2008 (7) TMI 646

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....bsp;There is no representation for the appellants despite notice, nor any request of theirs for adjournment. We are inclined to dispose of this old case after giving careful consideration to the grounds of this appeal and hearing the SDR. 2. The short question which arises for consideration in this appeal is whether Cess was leviable on "Natural Rubber Latex" imported by the appellants and c....

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....thorizes the Customs to levy rubber cess. Various judgments of the Tribunal has made this position very clear by ignoring the CEGAT's decisions, the Commissioner of Customs (Appeals), has misled himself to issue a wrong order." 3. We have heard the ld. SDR, who has relied on the Tribunal's Larger Bench decision in the appellants' own case reported as T.T.K.-LIG Ltd. v. Commissioner of Custom....