ORDER
S.C. Jain, Member (J)
1. This is a revision application (hereinafter called ‘Appeal’) filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal.
2. M/s. Indian Oil Corporation Limited, Calcutta the appellants imported two consignments of Alkylated Phenol at Calcutta as per the following particulars :-
(i) 150 Fibre Drums of Alkylated Phenol per vessel SS VISHVA MAHIMA Imp. Rot. No. 75/183 assessed to Customs Duty under ICT-87-Rate of duty = 60% + 15% for Rs. 2,11,000.34.
(ii) 100 drums of Alkylated Phenol per vessel SS Ronnerburg Imp. Rot No. 75/139. Assessed to Customs duty under B/E No. DI-805 dated 24-3-1975, ICT-87. Rate of duty = 60% + 15% for Rs. 3,77,891.69.
3. Initially, no levy of any countervailing duty under Central Excise Tariff item No. 65 was assessed in the above Bills of Entry, but subsequently show cause notices-cum-demand for duty were issued on 10-3-1975 and 30-9-1975 respectively on the appellants demanding countervailing duty at the rate of 10% on the imported Alkylated Phenol under Item No. 65 C.E.T.
4. The Appellate Collector of Customs, Calcutta by his order dated 13-7-1978 confirmed the demand in both the cases and the appellants were directed to deposit the demanded amount immediately.
5. Aggrieved by the said order of the Appellate Collector the appellants filed a revision application before the Central Government which was transferred to this Tribunal and was treated as an appeal No. CD(SB)(T) 721/78-C.
6. Special Bench ‘C who heard that appeal treated that appeal only against the order relating to 150 drums of Alkylated Phenol imported per S.S. VISHVA MAHIMA and directed the appellants to file another appeal with respect to the other consignment.
7. Vide order No. 250/83-C dated 19-5-1983, the special Bench ‘C accepted the appeal of the appellants with respect to consignment of 150 drums of Alkylated Phenol and directed that the consequential relief be given to the appellants.
8. Now, the appellants have filed another appeal before this Tribunal regarding the other consignment of 100 drums of Alkylated Phenol per vessel SS Ronnenburg involved in this case. As per the statement made by Shri R. Venkataraman, Dy. Manager, Indian Oil Corporation Limited, the facts of this appeal and the facts of the Appeal No. 721/83-C already decided by this Bench of the Tribunal on 19-5-1983 are the same and therefore, in view of the earlier decision passed in that appeal No. 721/78-C this appeal be also accepted and consequential relief be allowed to the appellants.
9. Shri Ohri SDR could not distinguish the earlier decision of the Bench in appeal No. 721/78-C from the facts of this case and therefore, following our earlier decision in Appeal No. 721/78-C dated 19-5-1983, we also accept this appeal and direct that the consequential relief be also given to the appellants, regarding this consignments of 100 drums of Alkylated Phenol involved in this appeal.