9911796707
TMI Blog1999 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... en the case was called none appeared on behalf of the respondents. The notice of hearing issued to the respondents was received back with the postal remark Left . Therefore, the appeal is being taken up in the absence of respondents. 2. Revenue filed this appeal against Order-in-Appeal dated 20-5-1993 passed by the Collector (Appeals). Brief facts of the case are that the respondents are engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but falls under Tariff Heading 7214.90 as bars and rods. The re-rollable material of bars and rods and final products manufactured by the respondents are covered against Sl. No. 2 of the table annexed to the Notification No. 202/88 as inputs and final products respectively. Therefore, the benefit of Notification No. 202/88 is available to the respondents. The Revenue filed the appeal before the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty has been paid is not satisfied. 4. We find that the show cause notices were issued to the respondents on the ground that benefit of notification is not available for the final product manufactured by the respondents as final product falls under Headings 72.14 and 72.16 of the Central Excise Tariff and exemption is available only for primary forms of iron besides iron sliper, tube and cast ..... X X X X Extracts X X X X X X X X Extracts X X X X
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