1982 (12) TMI 202

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.... ibid to the Appellate Tribunal. The Revision Application is to be disposed of by the Tribunal as if it were an appeal filed before it. 2. The goods whose classification is the subject matter of these proceedings have been described by the appellants as "Spare Parts of Earth Moving Machinery". They were classified under various headings of the Customs Tariff Schedule and charged to the corresponding rates of duty. The Appellants are seeking re-assessment of goods so classified, on the basis that the classification was wrong. 3. At the stage of Original adjudication, as seen from the Assistant Collector's Order-in-Original, the appellants had claimed that the classification of three of the items in the Bill of Entry should be under Hea....

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..... Shri Agarwal could not give any satisfactory reply on this point. The Tribunal observed that the appellants had not even availed themselves of the opportunity of a personal hearing before the Appellate Collector, and had not produced the documents in question at the original or appellate stage. It was not their representative's contention that there was anything to prevent the document being submitted at an earlier stage. In the absence of any satisfactory reason for not submitting the document at an earlier stage, having regard to the objection from the representative of the Department, and as it could not be said that the appeal could not be decided without reference to this document, the Tribunal, under Rule 23 of the Customs, Excise &....