1998 (11) TMI 206

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..... i K. Panchatcharam, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. In this case the demand amounting to Rs. 7,381.46 has been confirmed against the appellant on the ground that gauges (measuring and checking instruments) are not inputs within the meaning of Notification No. 217/86. The appellants are not present but asked for a decision on merits and submitted tha .....

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..... it of Notification No. 217/86. The remand order relied upon by the appellants is dated 3-3-1989 and therefore appellants are not correct in contending that the present demand relates to the classification list for the period covered by the order of Commissioner (Appeals) dated 3-3-1989. Therefore, we are considering the matter on merits. 3. On going through the Notification and impugned order, w .....

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