1998 (9) TMI 213

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...., for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the department against impugned order dated 27-3-1991, passed by the Commissioner Central Excise (Appeals), Bangalore. 2. The respondents M/s. Sree Ram Rolling Mills remained absent in spite of notice. We proceed to pass this order after hearing Shri Nunthuk, learned JDR. 3. ....

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....p which is generated is cleared without payment of duty in terms of Notification No. 177/88 and therefore it is not entitled for the concessional rate under the Notification No. 61/83. He also relied upon the decision of the Tribunal in the case of M/s. Rapsri Engg. Industries (P) Ltd. reported in 1989 (43) E.L.T. 577. In that case it was held that waste of copper and waste and scrap of aluminium ....