TMI Blog1996 (7) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... , Vice President]. These appeals C/2897/87-B C/4/88-B2 are filed against the orders of Collector (Appeals), dated 23-4-1987 and 29-9-1987 respectively. 2. A notice was issued in these matters but the appellants have sent a letter No. (sic), dated 11th June, 1996 stating that the matter may be decided on merits. Accordingly, we have gone through the appeal memorandum and heard learned DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal the stay applications, were filed and the Tribunal granted them stay vide Order No. 37 38/88-B2, dated 8-6-1988. 8. At this stage therefore, a question arises whether the matter can be considered on merits or is referred to the Collector (Appeals) for deciding the same. 9. In this respect, he would however like to point out that in the stay order itself, the Tribunal had taken no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The orders cited by the Tribunal in its stay order as well as the orders in the case of M/s. Equipment Sales Corporation vide Final Order Nos. C/427 427-A/95-B, dated 14-12-1995, reported in 1996 (82) E.L.T. 236 (Tribunal), go to show that the issue is already a settled one. Therefore, no purpose will be served by remanding the matter at this stage. Hence, following the ratio of the abovesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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