1987 (5) TMI 136

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....he Respondent. [Order per : D.C. Mandal]. - 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 St....

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....rent from the raw materials. Since these products 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 pro....

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....hen this matter came for hearing before us, none 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 ap....

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....rger Bench of this Tribunal in the case of Atma Steels Pvt. Ltd. and Others v. Collector of Central Excise, Chandigarh and Others, reported in 1984-(17)-E.L.T.-331-(Tribunal), that for issue of a show cause notice either for short levy or non-levy, recourse can be had to the provisions as prevailing at the time of initiation of proceedings. This decision of the Tribunal took into consideration the....