2000 (7) TMI 671 - AT - Customs

Summary

The Appellate Tribunal CEGAT, CHENNAI dismissed the appeals as the appellants failed to argue the case and did not produce necessary evidence related to import of Low Ash Metallurgical Coke. The appeals were previously dismissed for non-prosecution and restored but no further adjournments were allowed. The tribunal found no infirmity in the Collector's decision denying the benefit of exemption Notification 166/80 to the appellants. The Cross appeal filed by the Revenue was also dismissed.