1999 (3) TMI 320

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. In the order impugned in the appeal, the Collector has found that the charge in the notice, against the respondents, that it imported spares of machinery used to manufacture sanitary napkins in order to assemble complete machinery, was not substantiated by any evidence. He was also of the view, that since an order under Section 47 .....

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..... o as a non-woven line . The statements of E.R.G. Menon, Purchase Manager Import, S.V. Patkar, Chief Engineer when investigation were going on only indicate that they were not aware of the details of the machinery. This lack of information by itself would not have any significance if one considers that in 1979, when the notice alleged that the spares were imported, Patkar was not even with the res .....

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