2015 (1) TMI 1316

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..... [Order per : R.K. Singh, Member (T)]. - The appellants filed this appeal against order-in-appeal dated 10-10-2008 which upheld the order-in-original dated 24-9-2008. 2. The issue briefly stated, is as under : The appellants imported goods falling under Chapter 85 and declared them as "Model KD-G 396UD Brand JVC MP3/CD receiver" in the relevant Bill of Entry and claimed the benefit of Notif .....

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..... hearing, when the case was posted nor any request for adjournment was received. Consequently in the wake of the order of pre-deposit in the case of Balaji Steel Re-Rolling Mills v. CCE - 2014 (310) E.L.T. 209 (S.C.) = 2014 (36) S.T.R. 1201 (S.C.), to the effect that CESTAT should not dismiss the appeal for non-prosecution and ought to decide appeal on merit even if appellant or its counsel is not .....

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