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2000 (5) TMI 322

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..... he appellants, M/s. Chandan Metal Products Pvt. Ltd. have challenged the order of Collector of Central Excise (Appeals) dated 10-11-1994 vide which he had affirmed the order of the Asstt. Collector regarding the classification of their products as detailed in the order itself except one product known as Letter Rack with Shelves . 2. The appellants filed four classification lists bearing Nos. 31 .....

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..... eferred products of the appellants, except of Letter Rack with Shelves through impugned order. The appellants have come-up in appeal before the Tribunal against the impugned order of the Collector (Appeals). 3. None has come present on behalf of the appellants. They have prayed for decision on merits. We have gone through the record. 4. A perusal of the impugned order shows that the classifi .....

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..... cation as made by the Asstt. Collector through Order-in-Original. 6. We have gone through the order-in-appeal very closely and the reasons given by the Collector (Appeals) for confirming the order-in-original of the Asstt. Collector are quite sound and legal. For want of any material on record, we do not find any substantial or cogent reasons to take a contrary view. 7. Consequently, there is .....

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