1999 (11) TMI 332

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.... : J.H. Joglekar, Member (T)]. - When this appeal was called out, none was present for the appellants. On the earlier occasion also none appeared. This case was therefore taken up for disposal on merits, after hearing Shri Patwari, the ld. JDR for the revenue. 2. In approving the classification claimed by the assessees of IV infusion sets and PVC plastic pouches, the Assistant Collector de....

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....l to the Tribunal instead of Commissioner (Appeals) as held by the Tribunal in the case of Shila Foam Pvt. Ltd. v CCE - 1993 (68) E.L.T. 395. The appeal in this case is not maintainable to the Commissioner (Appeals). The appeal is accordingly rejected." 3.  We find that the Commissioner (Appeals) has made an error in holding that the view held by his predecessor was binding on him. In the sa....