https://www.taxtmi.com/caselaws?id=93985 Restoration of an appeal dismissed for non-prosecution was allowed where the applicants showed the hearing had been adjourned because the Bench was unavailable and they were actively pursuing connected matters, so their absence did not indicate lack of interest. Exemption under Notification No. 69/86-C.E. was held admissible because the decisive factor was the nature of the original input used in manufacture; wire rods and wires received in the factory exceeded 6 mm, and an intermediate reduction below that size was only a technical necessity that did not defeat the statutory condition. The impugned order was set aside. en-us Fri, 11 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93985 Restoration of an appeal dismissed for non-prosecution was allowed where the applicants showed the hearing had been adjourned because the Bench was unavailable and they were actively pursuing connected matters, so their absence did not indicate lack of interest. Exemption under Notification No. 69/86-C.E. was held admissible because the decisive factor was the nature of the original input used in manufacture; wire rods and wires received in the factory exceeded 6 mm, and an intermediate reduction below that size was only a technical necessity that did not defeat the statutory condition. The impugned order was set aside. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93985