ORDER
Lajja Ram, Member (T)
1. In this appeal filed by the Revenue the order-in-appeal dated 25-11-1988 passed by the Collector of Customs (Appeals), Madras, is under challenge. In his order-in-appeal, the Collector of Customs (Appeals) had observed that from the catalogue produced and from the details furnished it was clear beyond doubt that the goods in question i.e. spares for reiter unifloc automatic bale blending machine were parts of the numerical control panel for the said reiter unifloc automatic blending machine. He has recorded that this fact had been accepted by the original authority and that Heading No. 8538.90 is specific for parts of numerical control panel. He had directed the reassessment of the goods under Heading No. 8538.90 of the Customs Tariff. The order-in-appeal was issued in November, 1988.
2. As this is the appeal filed by the Revenue, the Department was asked to serve the notice on the respondents M/s. Rajapalayam Mills Ltd. When the matter had come up on 14-11-1996, the Bench had directed for service of the notice through the jurisdictional Commissioner of Customs. On 21-2-1997 again the Bench directed the Registry to handover fresh copies of summons for service through the Departmental Representative. On 12-5-1997, the Departmental Representative sought time to report service of notice. The matter was adjourned for today i.e. 28-7-1997.
3. When the matter was called, Shri A.K. Agarwal, SDR, appeared for the appellants/Revenue. He submitted that there is no report from the jurisdictional Commissioner of Customs about the service on the respondents.
4. As the Revenue has failed to serve the notice on the respondents, this appeal filed by the Revenue is dismissed for non-prosecution.