1999 (8) TMI 326

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..... ase was called none appeared on behalf of the respondents in spite of the service of notice as per acknowledgement record. Therefore, the appeal is being taken up in absence of the respondents. The Revenue filed this appeal against the Order-in-Appeal dated 20-7-1993 passed by the Collector of Central Excise (Appeals). 2. The respondents are engaged in the manufacture of Iron and Steel products .....

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..... eel Industries vide Final Order Nos. E/1778-1792/98-B1, dated 18-12-1998 remanded the matter to the adjudicating authority with the direction to pass a speaking order afresh after physical verification of the goods. 3. Heard learned SDR and perused the appeal papers. The Tribunal in the similar situation in the case C.C. v. A.K. Steel (supra) set aside the impugned order and remanded the issue t .....

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..... to the original assessing authority in that case the manufacturers who are petitioners before the High Court, we follow the same ratio in this case also and remand the matter for verification as to whether the products manufactured by the respondents conform to the definition in the Tariff of flats rolled products or otherwise. If the products confirm to such definition, they cannot be considered .....

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