1998 (3) TMI 335

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....ondents. [Order per : S.S. Kang, Member (J)]. -  When the case was called, none appeared on behalf of the respondents, M/s. Raj Kamal Trading Corporation in spite of service of notice as per acknowledgment on records. Therefore, the appeal is being taken for final disposal in the absence of the respondents. 2. Heard Shri R.S. Sangia, JDR, who appeared for the appellants. The res....

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....thority denied the benefit. The respondents filed the appeal and the Commissioner of Central Excise vide impugned order held that the respondents manufactured only metallic lamps bases, therefore they are eligible for the benefit of Notification No. 96/86-C.E., dated 10-2-1986. The plea of the Revenue in this appeal is that the goods manufactured by the respondents are not covered under the Notifi....