2001 (6) TMI 108

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....(T)]. - When the matter was called out, we find that the appellants were not present. The record shows that on the earlier occasions also, they remained absent. We therefore proceed to decide the appeal on the basis of the documents on record. 2. The dispute in the case is on the classification of "Tender Care Prickly Heat Powder". The claim of the appellants was that it would merit classificat....

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....rsuance of the Commissioner (Appeals) order. There is no response from the appellants. Shri B.K. Choubey has also no information on this ground but seeks time to make due inquiries. We do not accede to this request. 4. In the aforesaid record note we had mentioned that the judgment of the Delhi High Court in the case of Manisha Pharma Plasto Pvt. Ltd. v. Union of India [1999 (112) E.L.T. 22]. I....