9911796707
TMI Blog2000 (9) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : P.S. Bajaj, Member (J)]. This ROM application has been moved by the applicants seeking rectification of the Final Order No. 292/2000-B dated 1-2-2000 vide which the appeal of the Revenue was accepted. On the ground that they did not receive the notice of the hearing of the appeal and could not contest the same before the Tribunal. They have also alleged in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re covered by item No. 2 of the Notification No. 252/83 dated 1-10-1983 and they were entitled to the benefit of this notification for discharging the duty liability in respect thereof and that the law laid down in Sheetal Engineering Works, (supra) applied only to the domestic refrigerators mentioned at item No. (1) of the above referred notification and not to other refrigerators covered by item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by item No. (2) of the said notification being refrigerators other than those specified against item No. (1) therein. This order of the Collector (Appeals) dated 9-3-1994 was challenged before the Tribunal by the Revenue. 6. When the appeal came up for hearing on 1-2-2000, none appeared on behalf of the respondents, the present applicants though notice for that date was sent to them. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was not put forth because none appeared to contest the appeal on their behalf. This mistake/omission has taken place due to the absence of the applicants/respondents and deserves to be corrected by recalling the impugned final order of the Tribunal. 6. In view of the facts and circumstances of the case, the final order No. 292/2000-B dated 1-2-2000 of the Tribunal is recalled. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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