2017 (12) TMI 1630

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..... f hearing on 22-11-2016. Thus, we are of the view that Final Order dated 22-11-2016 passed by this Tribunal ex parte can be recalled in the interest of justice - Decided in favor of Revenue. - C/581/2010(DB) - Final Order No. 58780/2017 - Dated:- 15-12-2017 - Shri S.K. Mohanty, Member (J) and B. Ravichandran, Member (T) Shri R.K. Manjhi, AR, for the Appellant. Shri Jitendra Singh, Adv .....

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..... f notice of hearing and in absence of non-appearance of the respondent on the scheduled date of hearing fixed on 22-11-2016, the appeal decided ex parte cannot be recalled. 4. Heard both the sides and perused the appeal records. 5. We find that the matter was fixed for hearing on 18-10-2016 and due to non-appearance of the respondent, the Bench passed an order stating as follows :- None .....

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..... hearing. 8. Revenue raised the issue before the Tribunal, whether the imported jewellery mountings have to be considered as jewellery, which are exempted from the benefit of Notification No. 62/2004-Cus., dated 12-5-2004. We find that the Tribunal in the assessee s own case, by relying on the decision in the case of V.K. International - 2012 (279) E.L.T. 441 (Tribunal -Delhi) has observed that .....

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