2017 (3) TMI 488

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....na Prasad, AOR ORDER Delay condoned. Nobody has appeared on behalf of the respondents in spite of service of notice. In these circumstances, we have no option but to proceed with the matter ex-parte. The brief facts which may be noted are that the respondents herein filed Bills of Entries for the clearance of goods declared as "Heavy Melting Scrap" classifying the same under Heading 7204 of Cu....

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....d appeals before the CESTAT. Vide impugned order dated 11.02.2014, the Tribunal allowed the appeals holding that the goods would be classified under CTH 7204 as these were in fact "Heavy Melting Scrap" and not "Rails". Mr. Ranjit Kumar, Solicitor General, appearing for the appellant has drawn our attention to letter dated 09.12.2009 which was written by the respondents themselves after the goods ....