2002 (7) TMI 639

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..... [Order per : Gowri Shankar, Member (T.)]. The appellant is absent and unrepresented despite notice. By its letter of 18-3-2002 it seeks adjournment on the ground that the matter is quite old. However, we find that the appellant has been seeking adjournments from 1999 onwards and were permitted to obtain a copy of the appeal before the Tribunal. Therefore, sufficient time was provided to the a .....

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..... tence. The contention in the appeal that the order has been passed in contravention of the principles of natural justice, since the appellant was not given an opportunity of being heard, is not acceptable. The Collector (Appeals) records that the appellant was given three opportunities of being heard and did not appear on any of these days. The claim that the notice of hearing was not received in .....

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..... in 1997, subsequent to the period with which we are concerned (1989-90), that the process was considered to be manufacture. In fact the Chandigarh Collectorate s trade notice relied upon indicates that such repacking does not amount to manufacture and credit of the duty paid on bulk product cannot be utilised for repacking. Both the Assistant Collector and the Collector (Appeals) had relied upon t .....

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