1998 (8) TMI 316

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..... Jyoti Balasundaram, Member (J)]. - In this appeal filed by the Revenue the issue involved is whether the exemption from payment of Central Excise duty containing in 217/86 is available in respect of cess. 2. Arguing on behalf of the Department the ld. SDR submitted that Notification No. 217/86, dated 2-4-1986 only provides exemption from payment of Central Excise duty subject to the condit .....

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..... 1992 (57) E.L.T. 3 (S.C.) was dealing with different matters viz. applicability of Rules 9 and 49 to the levy of cess; and therefore the reliance of the Commissioner (Appeas) on this decision was wrong. 3. None appeared on behalf of the Respondents despite the notice. We have considered the submissions made by the ld. SDR and perused the statutory records and we find that the Notification N .....

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