1995 (7) TMI 203

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.... for the Respondents. [Order per : G.P. Agarwal, Member (J)]. -  Being aggrieved with the impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals), whereby he dropped the demand holding that it was time barred, the Revenue has filed the present appeal. 2. When the case was called, Shri Mohan Lal, learned JDR, appeared on behalf of the Revenue and Shri S.C. Vi....

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.... the benefit of Notification No. 329/77 in respect of glass rods manufactured by them. This was in pursuance of a show cause notice dated 27-8-1981 and the period of demand was January, 1978 to March, 1979. The issue relates to process of manufacture in the light of the provisions of the said notification. It will not be wrong to presume that the appellants could not have suppressed the process of....