1997 (4) TMI 186

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....he Respondent. [Order per : Justice U.L Bhat, President]. -  Respondent 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. Respondent, engaged in the manufacture of LDPE Films [erstwhile T.I. 15A(2)], had not filed classification list and had not obtained excise licence a....

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.... order on the ground that the notice was barred by limitation and that respondent had the benefit of full exemption under Notification No. 208/84. This order is now being challenged by the Department. 3.  Notification No. 208/84 was issued under Section 11C of the Central Excise Act, 1944 in respect of Polyethelene Films of all sorts of thickness not exceeding 0.25 mm falling under T.I. 15....