1998 (7) TMI 338

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..... None, for the Respondnets. [Order per : K.S. Venkataramani, Vice President]. -  The appeal has been filed by the Commissioner of Central Excise and Customs, Aurangabad against the order dated 28-2-1991 passed by the Commissioner of Central Excise (Appeals), Mumbai. The facts are that respondents applied to the Jurisdictional Assistant Commissioner for transfer of Draw Die Petrol Ta....

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....isions of Rule 196BB. 2. Shri A.R.S. Kumar, the ld. JDR referred to the grounds of appeal and submitted that though the goods were received under Chapter X procedure while Notification No. 167/79 was in force, the provisions of Chapter X of Central Excise Rules cannot be applied even after the notification itself has been withdrawn. The Respondents are not present, but have asked for decis....