ORDER
S.D. Jha, Vice-President (J)
1. None has appeared for the appellants in spite of registered a/d notice of the date of hearing issued on 11-9-1987. No communication has been received from them. Rather than dismiss the appeals in default we have considered it prudent to dispose of the same on their merit. We have therefore heard Shri Sundar Rajan, JDR for the respondent and perused the available papers.
2. The issue arising for decision in these appeals is whether imported Formic Acid is eligible to benefit of concessional assessment under Notification 29/79-Cus., dated 10-2-1979. In that connection Shri Sundar Rajan draws our attention to a decision of the Tribunal in appellants’ own case Order Nos. 361 to 370/83-C where such a plea after considerable discussion was negated. Following the decision we dismiss the present appeals.