1986 (8) TMI 327

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..... - The appellant s claim for refund of additional duty (C.V. Duty) to the tune of Rs. 2293.77 on the strength of Notification No. 55/75 was rejected by the lower authorities. Aggrieved appellant has filed this appeal to the Tribunal. 2. In response to the notice of date of hearing issued to the appellants, the appellants by their letter dated 5-8-1986 requested that personal hearing may be dispen .....

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..... have liked to go into some more facts to appreciate the issue involved in the present appeal. Considering, however, that the J.D.R. agrees that the decision covers the issue involved in the present appeal as also the petty amount of claim, we are not inclined to do this ourselves in the present case; and should it be necessary, this could be done in some other matter at a later date. 5. Followi .....

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