Collector Of Customs vs Ajanta Tubes Ltd. on 22 February, 1989
A simple perusal of the same shows that the only ground is misplacement of papers. This Tribunal in the case of Collector of Customs v. Ajanta Tubes Ltd. vide order No. 25189-B2 dated 22nd February, 1989 1989 (23) ECR 234 (Cegat SB-B2) had held that misplacement of papers is not a sufficient cause and this view of the Tribunal has been affirmed by the Supreme Court in the case of Collector of Customs v. Ajanta Tubes Ltd. Civil Appeal No. 3008/89 reported in 1990 (47) ELT A104.