2015 (12) TMI 1479

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....nt: None For The Respondent:Shri G.P. Thomas, Authorised Representative Per: P.K. Das None appears on behalf of the appellant. There is no application for adjournment. On perusal of the records, we find that the Tribunal by Order No. A/2411/WZB/AHD/2009 Dated 12.11.2009 dismissed the appeal filed by the appellant, for non prosecution. The Honble Gujarat High Court by Judgement Dated 03.0....

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....o. 37/96-Cus., dated 03.07.1996, should be classified separately under heading no. 89.08 and the importer should pay the differential amount of duty of Rs. 3,81,865.00. By the impugned order, Commissioner (Appeals) upheld the adjudication order. 4. On perusal of the impugned order, we find that the appellant contended before the Commissioner (Appeals) that the burden was on the Department to pr....