1999 (6) TMI 141

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....e Respondent. [Order per : Lajja Ram, Member (T)]. - When the matter was called, no one appeared for the appellants, M/s. Lakshmi Narayan Steel Industries. The notice for today's hearing had been issued on 23-4-1999 and had been duly received by the appellants on 5-5-1999. There is no request for adjournment. As the matter is very old in which the duty had been demanded for the year 1985-90,....

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....adjudicating authority had referred to the description in the challans in which the goods were described as mild steel rolling scrap. She had taken a view that as the mild steel re-rolling scrap was not specified in the Notification No. 202/88-C.E., the benefit of that notification could not be extended. She has also referred that the appellants had not obtained any Central Excise licence, had not....