9911796707
TMI Blog1996 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by M/s. Sheetal Engg. Works being aggrieved with the Order-in-Appeal dated 7-7-1987 passed by the Collector of Central Excise (Appeals) Bombay. In his order the Collector of Central Excise (Appeals) Bombay had held in para 4 as under :- 4. I have carefully considered the submissions made by the appellants in their appeal petition and those made by their Consultant at the time of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Collector s order appealed against is correct. The appeal is therefore rejected. 2. The matter was posted for hearing on 11-10-1996. No one is present for the appellants. The notice for today s hearing had been sent at their given address on 24-9-1996. There is no response. There is no request for adjournment. This is an old matter and period involved is from 1-10-1983 to 14-10-1983 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic refrigerators. `Domestic refrigerator in common parlance will not cover bottle coolers. The Assistant Collector in his findings had observed as under :- I have gone through the reply to the show cause notice filed by the party and record of Personal hearing. In this case the refund claim was filed by the party due to change in rates of duty as per Notification No. 252/83, dated 1-10-1983 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Notification. No. 252/83, dated 1-10-1983 was not applicable in their case and that they had correctly paid the duty under Notification No. 65/83, dated 1-3-1983 as discussed above. In view of my findings, I pass the following order. 4. After going through the relevant Notification we consider that the view taken by the Assistant Collector was correct and does not call for any interference. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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