1999 (8) TMI 320

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..... issued to the respondents received back with the postal remark Left . Therefore, appeal is being taken in the absence of the respondents. 2. Revenue has filed this appeal against the Order-in-Appeal dated 18-3-1993 passed by the Collector (Appeals). Brief facts of the case are that the respondents are engaged in the manufacture of P.D. pumps and in respect of ball bearings they were availing e .....

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..... round. The Commissioner of Central Excise (Appeals) further held that Notification No. 64/86-C.E. grants exemption on parts of P.D. pumps primarily designed for handling water subject to the condition that parts are used in the said P.D. pumps and subject to the procedure laid down under Chapter X of Central Excise Rules. No further condition is laid down in the notification to the effect that the .....

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..... and lamination used in the manufacture of P.D. pumps, held that being parts of pumps these are entitled for the benefit of Notification No. 64/86-C.E. 4.1 Further, we find that the respondent is not manufacturing ball bearing on which duty is being demanded and they are only receiving ball bearing to be used in the manufacture of P.D. pumps. No SCN is issued to the manufacturer of the Ball bear .....

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