1999 (6) TMI 42

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..... f of the respondents. Notice issued to the respondents is received back with the postal remarks 'company closed'. Therefore, the appeal is being taken up for final disposal in the absence of the respondents. 2. Revenue filed this appeal against the order-in-appeal dated 18-6-1992 passed by the Collector of Central Excise (Appeals). In the impugned order, the Collector of Central Excise held that .....

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..... s which are classifiable under sub-heading 8202.00 of the Central Excise Tariff and this exemption is available to the final product but not to the parts prior to 25-7-1991 as the parts are not covered under the notification. We find that the issue involved in this appeal has already been decided by the Tribunal in the case of Winter Misra Diamond Tolls Ltd. v. C.C.E., Jaipur reported in 1996 (83) .....

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