1997 (4) TMI 186

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....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 and was clearing the goods without payment o....

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....rred 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. 15A of the First Schedule to the Act. The notif....