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TMI Blog2013 (12) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged by the appellant before the Commissioner (Appeals). Till date, neither the appellant tried to obtain a copy of the order of Commissioner (Appeals) even after they got the communication in 2005 that the appeal has been decided in the year 1987 nor the order of 1987 passed by the Commissioner (Appeals) is on record. In the absence of the fate of the assessment, refund claim is not maintaina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e take up the appeal itself for disposal. 3. In this case, the appellant imported Guillotine Shear Blades in the year 1986. The allegation against the appellant is that these blades are tools and not spares. Therefore, the goods were confiscated, duty was demanded and redemption fine was imposed. The appellant paid the duty and redemption fine and got the goods released. Thereafter, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is before us. 4. Shri Pankaj Mehta, proprietor of the appellant firm appeared before us and contended that they have imported spares and not tools and, therefore, there is no mis-declaration of goods by them. Therefore, refund be granted. 5. Heard and perused the records. 6. On perusal of the records, we find that although the appellant has imported the goods in 1986 and paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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