1999 (6) TMI 224

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..... Member (J)]. When the case was called, none appeared on behalf of the appellants in spite of notice. Therefore, the appeal is being taken up in the absence of the appellants. Heard Shri R.D. Negi, ld. SDR and perused the appeal papers. Brief facts of the case are that the appellants filed a classification list, which was provisionally approved by the jurisdictional Assistant Collector. .....

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..... t the appeal lies against the provisional assessment of RT 12 returns. For this, he relied upon the decision of the Tribunal in the case of Indian Aluminium Cables Ltd. v. C.C.E. reported in 1989 (41) E.L.T. 688. We have perused the decision of the Tribunal. The facts of that case are different from the facts of the present case. In the case of Indian Aluminium Cables Ltd., the Tribunal held that .....

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