ORDER
Harish Chander, Member (J)
1. Collector of Customs, Madras has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals) Madras. Notice of hearing dated 9th August, 1990 was sent by registered AD Post to the party.
2. Shri M.K. Sohal, learned JDR has appeared on behalf of the appellant. No body has appeared on behalf of the respondent. Respondent has not filed any application for adjournment and has also not made any arrangement for the proper representation before the Bench. Accordingly, we proceed to decide the same on merits.
3. Shri M.K. Sohal, learned JDR appears on behalf of the appellant and pleads that the respondents had imported Film Lined Electrodes which were assessed to duty at 100% + 25% AD + CV 8% under Heading 85.03 CT/68 CET and respondent had claimed reassessment under Heading 85.18/27 CT/68 CET and the Asstt. Collector had rejected the claim of the appellants, and being not satisfied with the order passed by the Asstt. Collector, an appeal was filed before the Collector (Appeals), and he had allowed the appeal, and being aggrieved from the aforesaid order, the Revenue has filed an appeal before the Tribunal. Shri Sohal argued that similar matters had come up for hearing before the Bench on 28th day of August 1990, and the Bench had decided the appeal in favour of the Revenue vide Order No. 395 to 398/90 B2 dated 28-8-1990 in the case of Appeal No. C/926/84 with Suppl. Appeal Nos. C/2650 to 2652/90. He pleads that the earlier decisions are in favour of the Revenue, the appeal may be allowed.
4. We have heard Shri Sohal, the learned JDR and have gone through the records. We have looked into the earlier decision of the Tribunal. Cited by the learned JDR, Para No. 5 from the said judgment is reproduced below:
Para No. 5:
We have heard both the sides and have gone through the facts and circumstances of the case. The facts are not disputed. The goods in dispute are film lined electrodes. The matter is fully covered by an earlier order of the Tribunal vide Order No. 11/89-B2 dated 25-1-1989 in the case of Collector of Customs, Madras v. National Carbon Co. in A. No. C/1974/83-B2. We have looked into the facts of the present appeal. We are in full agreement with the judgment of the Tribunal cited supra and we do not find any justification for the deviation from the same. Accordingly, we set aside the impugned order passed by the Collector (Appeals) and order that goods imported are to be assessed under Heading 85.03. Accordingly, the Revenue’s four appeals are allowed.
5. In view of the above discussion and earlier decision of the Tribunal, we set aside the impugned order and allow the appeal and order that the goods imported are assessed under Heading 85.03. Accordingly, we allow the appeal.