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1991 (3) TMI 263 - CEGAT, NEW DELHIExtract: .......resaid, run counter to the ratio of the decision rendered in the case of Ashish and Co., supra. 9. In the result, we allow both the appeals and set aside the impugned Order -in-Appeal and restore the two Orders-in-Original No. S8/399/86-Gr.B. dated 6-10-1986 and S8/400/86-Gr.B. dated 13-10-1986, passed by the Assistant Collector of Customs, Madras.
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