2003 (2) TMI 107

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..... Commissioner (Appeals) when the case was called, none appeared on behalf of the appellants. The case was adjourned twice on the request of the appellants therefore, the appeal is being taken up in the absence of the appellants. Heard the learned SDR. 2. The brief facts of the case are that the appellants are engaged in the manufacture of re-rollable material of iron and steel and were availing .....

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..... 3. The goods were not branded goods. As the goods manufactured by the appellants did not bear any brand name or trade name, therefore, in view of the Explanation (3) of Notification No. 1/93-C.E., the values goods cleared to SAIL are to be included for calculating the aggregate value of clearance made by the appellants for availing SSI exemption. In view of the above discussion, we find no infir .....

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