2001 (2) TMI 534

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..... ankar, Member (T)]. The appellant is absent and unrepresented. By a fax received today, Mr. R.S. Paranjape, its chartered accountant, requests adjournment on the ground that the factory is under lock out and records required cannot be produced. The matter has already been adjourned three times on 18-7-2000, 6-9-2000, 20-9-2000 and 1-11-2000 at the request of the applicant s representative. T .....

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..... duction . 3. The Assistant Collector rejected the claim on the grounds that the copper tubes, which the claimant had imported, were not ingot moulds and that the conditions in the notification that the moulds are to be used in the factory of production and melted during or after such production had not been satisfied. The Collector (Appeals) confirmed this rejection on the second ground, his ord .....

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..... d, as in the present case. If the ingots were so melted in the factory of production abroad they would not have been in existence for the appellant to be imported. While the appeal contends that this interpretation is not correct, there is no justification in support of this argument. The contention appears to be that as long as the moulds are used for the manufacture of steel ingots and are melte .....

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