H.R. Syiem, Member (T)

1. This appeal has been dismissed for default by order No. 322/86-B1 dated 5-6-1986, under Rule 20 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules 1982. The appellants have now applied for restoration of their appeal, submitting that there had been no wilful negligence by them when they did not appear on 5-6-1986. They say they are quite serious about the appeal but due to illness they were not able to engage an advocate in time and entrust the case to him to represent them. They also had difficulty in getting a train ticket, it being summer season.

2. Considering all facts and circumstances, we restored the appeal to its original number and proceeded to hear it.

3. On behalf of M/s Srinivasa Metal Industries, Mr. Rao's main point was that the circles were cut from duty paid aluminium strips, and since circles and strips fell in the same sub-item, no duty would be leviable on the circles. Furthermore, the circles came into being only as intermediate forms in the manufacture of utensils and were not sold by them or cleared by them from the factory. They were accordingly, not liable to duty.

4. Mr. Jain the learned counsel for th