1999 (11) TMI 386

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..... )]. The respondents made a request to decide the appeal on merits. Therefore, the appeal is being taken up in the absence of respondents. Revenue filed this appeal against the order-in-appeal dated 29-1-1993 passed by the Collector of Central Excise (Appeals). 2. Brief facts of the case are that the respondents are engaged in the manufacture of conveyors and parts of conveyors. At the rele .....

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..... The contention of the Revenue in this appeal is that though order for supply of stern drier was placed by I.T.C. Ltd., stern drier as such is not cleared from the factory but it was cleared in CKD condition. Therefore, the parts of stern drier are liable to pay duty as leviable on parts of conveyors. We find that in the ground of appeal the Revenue is not disputing that the order placed by I.T.C. .....

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