2000 (7) TMI 147

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....Commissioner (Appeals), Chennai in the case of M/s. Jyothi Apparels Ltd., New Delhi. The amount involved is Rs. 15,000/-. Condonation of delay of 147 days has been sought. The dispute has arisen on account of a refund claim of the respondents questioning the levy of CV duty on motors imported by them. The imported goods were capital goods used captively by the respondents. Commissioner (Appeals) h....

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....t the very threshold doing injustice to parties : COD submits that this view was taken by the Supreme Court in its decision in Collector, Land Acquisition Anantnag and Another v. MST. Katiji and Others [1987 (28) E.L.T. 185 (S.C.)]. 3. When the matter came up for hearing, none appeared for the respondent. Accordingly, the COD application is being disposed of after hearing the learned Departmental....