1999 (1) TMI 191

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....r (J)]. - When the case was called none appeared on behalf of the appellants. The Revenue filed this appeal against the Order-in-Appeal, dated 23-8-1993 passed by the Collector of Central Excise (Appeals), Bombay. 2. Brief facts of the case are that respondents, during the period from 2-2-1988 to 31-7-1988, cleared "Gummed paper in Jumbo rolls" classifiable under Chapter sub-heading 481....

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....he be- nefit of exemption under Notification No. 49/87-C.E. was granted to the resp- ondents. Therefore he upheld the order passed by the adjudicating authority. 4. Ld. DR appeared on behalf of the Revenue submits that the respondents are not entitled to the benefit of Notification No. 49/87-C.E., dated 1-3-1987 as the Gummed and adhesive paper are not covered under the Notification . 5....