1997 (9) TMI 201

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.... Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - When the matter was called none appeared on behalf of the appellants. However, there was a request from them to decide the case on merits based upon their written submissions. Accordingly we proceed to pass this order after hearing ld. DR for the Revenue. 2. We find it was submitted in the written submissio....

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....unal) and Western Refrigeration P. Ltd. v. C.C.E. - 1995 (77) E.L.T. 673 (Tribunal). 3. It was urged on behalf of the Revenue that Notification has to be read strictly and accordingly in the absence of the words parts therein benefit cannot be extended to the parts. He drew our attention to the relevant notification which reads as under :- Sl. No. Heading No. or Sub-Heading No. De....