1. The captioned appeal was initially filed as a Revision Application before the Central Govt. which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.
2. The appeal was fixed for hearing on 25-4-1984. However, there was none to represent the Appellants. However, the Registry has received a telegram from the Appellants' Counsel requesting that the Tribunal might decide the appeal on mertis. We have, therefore, heard the Departmental Representative and proceed to dispose of the appeal.
3. Shri Sundar Rajan drew our attention to the order passed by this Bench in Appeals Nos. CD(SB)(T)A.No. 17/78-C and CD(SB)(T)A. No.18/78-C - Pearl Plastic Manufacturing Co., Jamnagar v. Collector of Customs, Bombay, and order in appeal No. CD(SB)(T) A. No. 522/78-C - Paresh Products, Jamnagar v. Collector of Customs, Bombay 1987(31) E.L.T. 308 (Tribunal). He stated that the issue in the present appeal stood concluded by the aforesaid orders and he would, therefore, not like to argue the case on merits.
4. The consignment of Crushed Acrylic sheets scrap imported by the appellants was levied to additional (Countervailing) duty with reference to Item No. 15-A(2) of the Central Excise Tariff Schedule. We find that this issue has already been settled by our two orders referred to by the Departmental Representative. Following the ratio of these two decisions, we hold that Crushed Acrylic Sheets Scrap imported by the appellants was not leviable to additional (Countervailing) duty with reference to Item No. 15A CET. In the result the impugned order of the Collector is set aside with consequential relief to the appellants.