2016 (6) TMI 146

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.... D. K. Sinha, A.C. (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. 395/2003 MCH dated 24/12/2003. 2. None appears for the appellant despite notice. Since the appeal is of 2004, we take up the same for disposal even in the absence of any representation. 3. Heard the Ld. departmental representative. 4. On perusal of records, we find that the issue....

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....late authority also met with the same fate. 5. On perusal of records, we find that both the lower authorities have not considered the issue in this case in proper perspective. It is noticed that in the appeal memoranda at page no. 31, there is an inspection report of Rane Engineers and Surveyors, government registered chartered engineers. The said report states that the consignment is in damage....