1982 (12) TMI 211

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....Respondents. ORDER [shri S. Venkatesan Sr. Vice-President, G. Sankaran, Member (Tech.) and Shri S.D. Jha, Member (Jud.)]. - The appellants, Controller of Stores, Central Railways, Bombay, filed a Revision Application before the Central Government under Section 131 of the Customs Act, 1962 (hereinafter called the Act) against the Appellate Order No. S/49/967/79 Air dated 22-3-1980 passed by S....

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....f Heading No. 85.01 of the said Schedule. The Assistant Collector of Customs, Bombay rejected the claim as unsubstantiated on the ground that the requisite documents and information had not been produced inspite of sufficient time having been allowed. 3.  In appeal, the Collector of Customs (Appeals), Bombay rejected the appeal holding inter alia that, according to the admission made by th....

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....sp; The appeal was fixed for arguments on 21-12-1982, when Shri Todi Lal, Chargeman 'B' appeared for the appellants - Central Railways (Controller of Stores) and Shri A.K. Derashri, Departmental Representative for the Respondent (Department). 6.  Shri Todi Lal had, no doubt, come with a catalogue but when asked to point out the relevant portion of the catalogue or to connect it with the Tr....