1998 (1) TMI 141 - AT - Customs

Summary

The Appeals involved seeking concession under Notification No. 179/80 for Hydropneumatic Accumulator and Hydraulic Cylinder. The lower authorities did not properly consider certificates produced by the Appellants. The Tribunal set aside the impugned order and remanded the matter to the original authority for verification of the Annexure to the Certificate. The Appellants were granted an opportunity to be heard and produce additional evidence. The appeals were allowed by remand.