TaxTMI 
TaxTMI 
1987 (5) TMI 136
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....dal]. - The facts of the case have been stated in brief in the opening paragraph of the Order-in-Appeal challenged before us by the Appellants. For proper appreciation of the facts, relevant portion of the impugned order is reproduced below :- "The appellants are the manufacturers of vegetable products falling under T.I. 13. Two products, viz., "Soap Stock" and 'Spent Earth' classifiable under ....
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....ducts have distinctive character and commercial use of their own different from that of raw-materials, which fact has not been disputed by the appellants, the appellants were required to obtain Central Excise Licence for the manufacture of these products and also follow all the necessary Central Excise Procedure. Collector (Appeals) has held that the products were liable to Central Excise duty und....
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....ne appeared for the appellants and Sh. Shishir Kumar, learned S.D.R. appeared for the respondent. The appellants, however, submitted written arguments. Today's hearing was fixed in the presence of Sh. Subhash C. Vatsain who appeared for the appellants in hearing on 22-1-1987. Appellants are, therefore, aware of today's hearing, but they have neither appeared for hearing, nor have sent any request ....