K.L. Rekhi, Member (T)

1. The Respondent is not represented today. He had sent a letter dated 31.8.1988 to the Registry in which he noted the date of hearing fixed for today and stated that he would take further action on receipt of a copy of the "Revision Application". By "Revision Application" perhaps he meant the reference letter sent by the Appellate Collector to the Central Government for initiating revision proceedings under the then Section 36(2) of the Central Excises and Salt Act, 1944. The Appellate Collector sent him a copy of his said letter-dated 14/15.4.1980 on 29:8.1988. However, the Respondent is still not represented even though he was duly notified of the date of hearing and he was well aware of it. There is no request for adjournment on record. In the circumstances, the Bench decided to take up the hearing and disposal of this appeal on merits.

2. We have heard the Ld. Representative of the Department and have perused the record, particularly the written submissions made by the Respondent in reply to the Central Government's Revision Show Cause Notice dated 30.5.1980 aforesaid.

3. The controversy relates to the price list No. 13/76 which the Respondent fled be