1997 (7) TMI 272

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.... Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of "sutures" falling under erstwhile T.I. 14E, had filed classification list and was filing price lists from time....

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....t be entitled to the benefit of the exemption (or credit) under the notification in respect of duty payable on sutures without needles and proposing demand of Rs. 89,439.90 invoking the proviso to Section 11A(1) of the Central Excise Act, 1944. Though appellant resisted the notice, the Additional Collector of Central Excise confirmed the demand. This order is now challenged. 3. It is commo....

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....ree with the lower authority that appellant was not entitled to enjoy the benefit of the notification in respect of the duty on sutures without needles. 4. The annexure to the show cause notice specifically alleged that appellant had referred merely to sutures as finished product and needles as inputs without indicating that the finished goods included not only sutures with needles but als....