1999 (9) TMI 185

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..... When the case was called none appeared on behalf of the respondents in spite of notice as per acknowledgement on record. However, we find that appellant filed written submissions which are on record. Therefore, the appeal is being taken up in the absence of the respondents. 2. Revenue filed this appeal against the order-in-appeal dated 21-2-1992 passed by the Collector of Central Excise (App .....

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..... t of notification was also granted. Similar is the finding in respect of Fabricated Panels manufactured by the respondents. The Collector of Central Excise classified this item under sub-heading 7362.90 of the Central Excise Tariff as articles of base metal and granted the benefit of notification. 3. Heard Shri Jagdish Singh, learned SDR and perused the appeal papers. 4. The contention of the .....

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