1998 (9) TMI 213

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..... per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the department against impugned order dated 27-3-1991, passed by the Commissioner Central Excise (Appeals), Bangalore. 2. The respondents M/s. Sree Ram Rolling Mills remained absent in spite of notice. We proceed to pass this order after hearing Shri Nunthuk, learned JDR. 3. The respondent M/s. Sree Rama Rolling Mills filed .....

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..... in terms of Notification No. 177/88 and therefore it is not entitled for the concessional rate under the Notification No. 61/83. He also relied upon the decision of the Tribunal in the case of M/s. Rapsri Engg. Industries (P) Ltd. reported in 1989 (43) E.L.T. 577. In that case it was held that waste of copper and waste and scrap of aluminium are unconditionally exempted under Notification No. 172/ .....

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