1999 (10) TMI 274

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..... der per : S.S. Kang, Member (J)]. - The appellants vide letter dated 21-10-1999 made a request to decide the appeal on merit. 2. The appellants filed this appeal against the Order-in-Original dated 26-11-1992 passed by the Collector of Central Excise, Bombay. 3. Brief facts of the case are that the appellants are engaged in the manufacture of M.S. drums. On 23-6-1990 a tempo bearing .....

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..... ed drums were defective. Therefore, these were cleared as waste and scrap. The Adjudicating Authority in the impugned order relied upon the statement of Shri A.A. Ali, dealer of empty drums and scrap, who in his statement submitted that the goods in question were metal containers and parts of metal containers and these can be used as such without any repair. The appellants had not produced any evi .....

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