1997 (12) TMI 397

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..... the Appellant. None for the Respondents [Order per : G.A. Brahma Deva, Member (J)]. When the matter was called, none appeared on behalf of the respondents. However, there was a request from them for an adjournment. On going through the issue involved in this case, we find that the matter itself can be disposed of in their absence. Accordingly, we proceed to pass this order after hear .....

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..... 65/3/74-CX. III, dated 7-5-1975 which provides for not charging duty on tea is sold in paper bags which simply bear the name and address of the seller without any advertising qualities. We are not convinced with the argument advanced on behalf of the Revenue that Circular refers to tea sold in paper and not if sold in polythene bags. It is also settled position now that circular issued by the Boar .....

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