1999 (12) TMI 247

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..... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Jhalani Tools (India) Ltd., the matter relates to the classification of the product known as drop forgings. The Collector of Central Excise (Appeals), Delhi, in para 3 of his order has held as under - "3.  I have gone through the order passed by the Assistant Collector and the grounds of appeal. It is not in dispute that .....

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..... ned for today and the notice was sent on 16-11-1999. The appellants are from Faridabad. As the matter is old in which the order-in-original was passed in the year 1993 and the relevant classification list was effective from 1-8-1992, we are proceeding to deal with the matter on merits after hearing Shri R.S. Sangia, DR. 3. We have carefully considered the matter. The operative part of the or .....

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..... through the facts on records, we find that no material has been placed on record by the appellants to disturb the findings of fact by the Collector of Central Excise (Appeals). The case law referred to in the memo of appeal does not exactly cover the situation in the present proceedings. 5.  After going through the facts on records, we do not find any merit in this appeal and the same is re .....

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