(1) THE appellants impugn the judgment and order of the Customs, Excise and Gold (Control) Appellate tribunal on the ground that their products, tiebars, fall within Tariff Item 26-AA(i-a) which refers, for our purposes, to bars and all other forged shapes and S. not otherwise specified. Their argument is that the tie-bars are forged. This was not a case that was advanced before the Assistant Collector and no evidence in this behalf was led. The Appellate Collector, in terms, found that the tie-bars under consideration were not manufactured by forging. The tribunal proceeded upon the same basis.

(2) THE appeal must,therefore, be dismissed, with no order as to costs.