1999 (6) TMI 116

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..... When the case was called none appeared on behalf of the appellant. However, there was a request from them to decide the case on merits. It was also submitted by them that issue involved in this case has already been decided by the Tribunal in their own case as per Order No. 264/99-A, dated 5-3-1999. They have also enclosed a copy of the same. 2. The short point to be considered in this cas .....

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..... he course of wholesale trade . 4. On a careful consideration of the submissions made by both sides, we find that the issue involved in this case has already been considered by the Tribunal in the very party s case observing that this type of packing was only for the sake of safety transport of the goods to distant places. Accordingly, such cost is to be excluded. Since the issue has already been .....

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