9911796707
TMI Blog1996 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against Order-in-Original No. 58/Demand/89, dated 5-9-1989. The issue is availability of the benefit of Notification No. 201/79 in respect of Activated Carbon. 2. None present for the appellants when the matter was called. The appellants have, however, requested for a decision on merits. 3. The DR submits that Activated Carbon is neither a raw material nor a component part for the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormed of the outcome of these proceedings and are till date awaiting orders of the Assistant Collector, Central Excise, Valsad. Thereafter, in April, 1988 the appellants received a show cause notice from the Collector of Central Excise dated 18-4-1988 on the same subject but for a different amount of Rs. 3162.60 in respect of set off claimed in a different period i.e., August, 1985. In this show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Tribunal, namely C.C.E. v. Ballarpur Industries Ltd. - 1989 (43) E.L.T. 804 (SC) C.C.E. v. Eastend Paper Inds. Ltd. - 1989 (43) E.L.T. 201 (SC) C.C.E. v. Hindustan Aluminium Corporation - 1987 (28) E.L.T. 529 C.C.E. v. Gwalior Rayon Silk Mfg. (Wvg) Co. Ltd. 1988 (35) E.L.T. 227 (Tri.) In view of this even on merits we are of the view that the impugned order cannot be sustained. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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