1998 (5) TMI 120

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....s. [Order per : S.S. Kang, Member (J)]. - The applicants filed this application for waiver of duty amount of Rs.5,24,732.78/-. Learned Counsel appearing on behalf of the appellants submits that the goods in question are re-rolled products such as twisted deformed (CTD Bars) falling under Heading 7214.00 of the Central Excise Act. He Submits that the goods were exempted from payment of excise du....

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....ision of the Tribunal, no demand could be confirmed on the appellants. He, therefore, prays that the application be allowed. 2. Heard Shri S. Nunthuk, learned JDR who appeared on behalf of the respondent. 3. In this case, the demand is confirmed on the product in question only on the ground that during the period 1-3-1989 to 15-8-1989, the goods were not exempted. We find that the good....