1999 (8) TMI 220

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..... . [Order per : V.K. Agrawal, Member (T)]. The short point involved in this appeal filed by The Motwane Mfg. Co. Pvt. Ltd. is whether the benefit of Notification No. 91/89 is available in respect of `Metal Film Resistors and Arrays imported by the appellants. 2. When the matter was called, no one was present on behalf of the appellants in spite of service of notice. We, therefore, hear .....

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..... nt of duty. We are, therefore, of the view that refund claim was filed within the time specified in Section 27 of the Customs Act. Both the Assistant Collector and Collector (Appeals) should have gone into the merits of the case to examine whether the benefit of notification was available to the importer/appellants. As this aspect has not been considered we remand the matter to the Assistant Colle .....

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