1998 (3) TMI 387

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..... t. [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the Appellants against the impugned order passed by the Collector (Appeals), New Delhi. 2. The Assistant Collector has accepted the plea of the Appellants in classifying the items under Tariff Item 68 observing that the goods were not Wireless set. Not being satisfied with the findings of the Assistant Collector, .....

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..... id not go into that aspect since he decided the issue on merits in favour of the party. The Collector (Appeals) neither has considered nor given any findings with reference to the time bar issue. 4. Arguing on behalf of the Revenue the ld. DR submits that since the period relates to prior to 1985 the Asstt. Collector has adjudicated the matter. 5. We have considered the matter. It is settled p .....

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