9911796707
TMI Blog1983 (10) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... t listed for 7-1-1983. The appellants sent an application requesting that the hearing be held at Madras. A further date, viz. 18-2-1983, was fixed for hearing at New Delhi. The appellants did not appear on that date. A further notice was issued to the appellants, specifically informing them that their request for hearing at Madras had been rejected, that hearing would be on 23-3-1983 at New Delhi and that this would be final. As the appellants did not appear on that date also, their appeal was dismissed for default. 3. Thereafter the appellants made an application for restoration of their appeal, on the ground that on 17-3-1983 they had submitted an application for adjournment of the hearing date (fixed for 23-3-1983) by two weeks in ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, but have not done so even once. On the last two occasions they have sent telegrams requesting adjournment, without giving any reason, but referring to a petition sent by post. Taking it that the reason given on the last occasion was valid, they have been fully accommodated by fixing the hearing for today. 7. In view of the appellants repeated failure to appear for the hearing on the given dates, we see no justification for giving them yet another adjournment. In the circumstances set out above, we would have been justified in once again dismissing their appeal for default. However, in the interests of justice, we propose to hear and decide the appeal on merits. 8. The appeal relates to the classification of the goods manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass a syringe through them. Even for the sake of argument, if it is taken that a syringe can be inserted through these cuts on the top without tampering them, it will be most uneconomical and troublesome for anybody to do this. These caps are evidently intended to provide protection to a manufacturer s product against substitution, adulteration or pilfering by someone else. Once these caps are fixed on the package viz. bottles, it would ordinarily not be possible to tamper with the contents of the package without destroying the special device in the cap which is intended to provide such protection, viz. the top portion or arc-shaped cuts on the top. 10. In their memorandum of appeal, the appellants have advanced the following three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is that the goods in question would not prevent pilferage. This point has been fully dealt with in the part of the Assistant Collector s order which has been reproduced in para 9 above. The basic requirement of a pilfer-proof cap is that any tampering with the contents of the bottle or other container would leave visible signs on the cap, which could be noticed by an alert consumer. The description in the Assistant Collector s order shows that the top of the caps has four visible arc-shaped cuts. These would facilitate the process of tearing-off the top of the cap and giving free access to the rubber stopper. Once the top is torn off, it would be quite evident to any purchaser that the bottle, etc., has been tempered with. The Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t their contention that all the facts relating to their goods had been made fully known to the Central Excise authorities in such a manner as to invalidate the application of Rule 9(2). We accordingly reject this contention of the appellants. 15. As regards the third ground advanced by the appellants, namely that identical goods manufactured by other manufactures are being treated as non-excisable, we observe that no details have been given to show whether the goods manufactured by others are identical to the appellants goods and whether they are being assessed differently. In any event, it is the appellants case which is before us and we find that in the facts and circumstances of this case the classification was correctly made. 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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