1984 (4) TMI 184

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..... appeal was initially filed as a Revision Application before the Central Govt. which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The appeal was fixed for hearing on 25-4-1984. However, there was none to represent the Appellants. However, the Registry has received a telegram from the Ap .....

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..... ervailing) duty with reference to Item No. 15-A(2) of the Central Excise Tariff Schedule. We find that this issue has already been settled by our two orders referred to by the Departmental Representative. Following the ratio of these two decisions, we hold that Crushed Acrylic Sheets Scrap imported by the appellants was not leviable to additional (Countervailing) duty with reference to Item No. 15 .....

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