2000 (4) TMI 517 - AT - Central Excise

Summary

The Appellate Tribunal in New Delhi heard a case where the appellant failed to appear despite notices. The appellant, engaged in manufacturing steel pipes, claimed exemption under Notification No. 202/88-C.E. However, it was found they were using M.S. Bars instead of Flats, Strips, or hooks as required by the notification. Referring to a previous case, the Tribunal rejected the appeal, stating that pipes made from bars are not eligible for the exemption.