ORDER
J.H. Joglekar, Member (T)
1. There is a substantial delay in filing of the appeal No. C/715/2001-Mum. The claim of the appellant is that earlier he had filed Appeal No. C/1079/97-Mum which had disposed of two Orders-in-Original having the same facts. It is claimed that when the appeal came up for hearing on 30.5.2001, directions were made for finding of the supplementary appeal which he had followed. In these peculiar circumstances the delay is condoned.
2. On the observation that the issue stands settled in the case of the same appellants on identical facts, both appeals are taken up for disposal vide this single order.
3. The Commissioner (Appeals) upheld the lower authority’s findings that Paper Shredding Machines were consumer goods and were under negative list of imports as per para 156(a) of the ITC Policy 1992-97. In the case of the same appellants and the same goods, an earlier order passed by the Commissioner of Customs at around the same time had been covered by Tribunal’s Order No. C-I/484/WZB/2001 dt. 28/2/2001. In this judgment the Tribunal had set aside the orders of confiscation and penalty holding that document shredders were not consumer goods. Following the ratio of the judgment these two appeals are allowed. Consequential relief if any, according to law.
(Pronounced in Court)