1985 (7) TMI 363

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..... dent. ORDER The point of dispute in this case is whether spindle tapes of width 15 cms. or less were liable to central excise duty in terms of the proviso to Exemption Notification No. 226/77-C.E., dated 15-7-1977. Appellants are not present at the time of hearing today. By their letter dated 18-6-1985 they have requested that the matter may be decided on merits in their absence. They have sent .....

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..... otification No. 226/77-C.E., dated 15-7-1977 invoked by the lower authorities also relates to cotton fabrics and it gave a partial exemption from fabric duty. Since spindle tapes of width not more than 15 cms. manufactured and cleared by the appellants were totally exempted from duty under the two Notifications relied upon by them, without any further contention, the authorities are not justified .....

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