1998 (6) TMI 504

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..... . When the matter was posted for hearing none appeared on behalf of the appellants. However, there was a request from them to decide the case on merits. Accordingly, we proceed to pass this order after hearing Shri Nunthuk, learned DR for the Revenue. 2. The appellants are engaged in the manufacture of the following items referred as production aid in their factory in relation to the manuf .....

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..... dated 15-2-89. They remained unsuccessful before the Collector (Appeals). Hence this appeal. 4. In their written submissions, it was submitted by them that the above items are used as aids in or in relation to the manufacture of finished products covered as input as defined in Rule 57A. It was also submitted by them that issue involved in this case has been covered by the decision of the Tribuna .....

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