9911796707
TMI Blog1984 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - This is a revision application (hereinafter called Appeal ) filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. M/s. Indian Oil Corporation Limited, Calcutta the appellants imported two consignments of Alkylated Phenol at Calcutta as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Calcutta by his order dated 13-7-1978 confirmed the demand in both the cases and the appellants were directed to deposit the demanded amount immediately. 5. Aggrieved by the said order of the Appellate Collector the appellants filed a revision application before the Central Government which was transferred to this Tribunal and was treated as an appeal No. CD(SB)(T) 721/78-C. 6. Specia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appeal No. 721/83-C already decided by this Bench of the Tribunal on 19-5-1983 are the same and therefore, in view of the earlier decision passed in that appeal No. 721/78-C this appeal be also accepted and consequential relief be allowed to the appellants. 9. Shri Ohri SDR could not distinguish the earlier decision of the Bench in appeal No. 721/78-C from the facts of this case and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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