TMI Blog1987 (3) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue s appeal is a transferred matter to be treated as an appeal which was in the nature of review show cause notice. A notice of hearing was sent to the respondents and the respondents vide their telegram have intimated that the matter may be decided on merits in their absence and in the telegram the respondents have also mentioned that the Review Show Cause Notice issued by the revenue autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervailing duty under Item 68 of the Central Excise Tariff. The respondents have filed the refund claim and had claimed the assessment under Heading 84.60 and had further agitated that no countervailing duty was leviable. The Assistant Collector had rejected the refund claim. Being aggrieved from the aforesaid order the respondents had filed an appeal before the Appellate Collector and the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... op India Ltd. had accepted it and the present importation is unhardened rubber the classification done by the Assistant Collector under Heading 40.05/16 was correct in law. He has pleaded for the acceptance of the appeal. 3. We have heard Shri J. Gopinath and have gone through the records. The Appellate Collector had passed the order on 2-9-1980 and the letter from Dunlop India Ltd. is dated 27- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice. The revenue s case is based on the letter of Dunlop India Ltd. which is dated 27-8-1981. The respondents did not get the opportunity of cross-examination and the letter is much after the appellate order. We feel that there is complete denial of principles of natural justice. Accordingly we do not Find any reason in disturbing the order passed by the Appellate Collector of Customs. Wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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