SURYA CABLES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These two appeals, arising out of two different orders, are being decided together as the issue involved is identical in both these appeals. The issue involved in both these appeals is whether the benefit of Notification No. 20/99 -Cus. is available in respect of fibreglass roving imported by them and whether the demand is time -barred under Section 28 of the Customs Act, 1962.

(2.) Shri Piyush Kumar, learned Advocate, submitted that both these appeals have been dismissed for want of prosecution by Tribunal's Order Nos. 638 -39/03 -B, dated 29 -8 -03; that the Consultants' non -appearance on the date of hearing was totally unintentional due to urgent reasons. He, therefore, requested for restoring the appeals to their original numbers.

(3.) We heard Shri V. Valte, learned Senior Departmental Representative, who has no objection if the appeals are restored.