1999 (10) TMI 255

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..... ent. [Order per : Lajja Ram, Member (T)]. - The matter was called, no one appeared for the appellants, M/s. Unichem Laboratories Ltd. The notice for today's hearing had been sent to the appellants on 24-9-1999 and a copy of the same was endorsed to the Counsel on record. The appellants are from Ghaziabad. Shri Mewa Singh, SDR, submitted that there was no dispute with regard to the facts of the .....

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..... tue of Notification No. 11/95-C.E. (N.T.), dated 16-3-1995, the air-conditioners were kept outside the purview of Rule 57Q of the said Rules. On appeal, the Commissioner of Central Excise (Appeals), Ghaziabad, confirmed the view taken by the Asstt. Commissioner in view of the specific exclusion of air-conditioners from the purview of Rule 57Q of the Rules. 3. We find that as the air-conditio .....

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