V.T. Raghavachari, Member (J)

1. This Bench of 3 Members was constituted under order dated 8.12.1987 of Shri G. Sankaran, Senior Vice-President, to hear submissions on the points of difference arising out of the orders of Shri K.S. Dillpsinhji, Member (Technical) and Shri K. Gopal Hegde, Member (Judicial) who heard arguments in these four appeals. The order dated 8.12.1987 was in terms of Section 129-0(5) of the Customs Act.

2. One of the parties [M/s. P.G. Textile Mills (P) Ltd.] had intimated under letter dated 7.7.1988 that they would not be appearing before us and that we may decide the matter on merits in their absence. Accordingly none was present on their behalf during the hearing before us.

3. At the commencement of the hearing Shri Dave appearing for M/s. Jayshree Textiles submitted that so far as his client is concerned there is no point of difference to be resolved since both the Members of the West Regional Bench had held in favour of his client and had ordered allowing that appeal. In the circumstances he submitted that there may not be any occasion for him or his client to participate in these proceedings. He requested Shri Chandrasekharan, Advocate appearing for th