1999 (2) TMI 219

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..... er is called. None appeared for the appellants. We observe that no notice has been issued to the appellants. Nevertheless, we are of the view that the matter can be disposed of in favour of the appellants on the basis of available records. Accordingly, we have heard Shri A.M. Tilak, learned DR for the Revenue. 2. The lower Appellate authority namely Collector of Customs (Appeals) has rejected th .....

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..... We agree with the aforesaid contention of the appellant given in the Appeal Memo. Consequently, we set aside the impugned order and remand the matter to the Collector (Appeals). He shall give adequate opportunity of hearing to the appellant to satisfy him that the appeal submitted by the appellant before the lower authority was in time. Thereafter, he may proceed according to law. The appeal is th .....

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