1999 (6) TMI 165

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....ellant. Shri K. Panchatcharam, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the order-in-original dated 22-3-1990 passed by the Collector of Central Excise, Rajkot. 2. Appellant M/s. Decora Ceramic are engaged in the manufacture of ceramic products like glazed tiles falling under sub-heading 6906.10. They ....

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.... Authority below that the goods which were captively consumed were exempted in terms of the respective exemption notifications but the Commissioner in the impugned order observed that during the material time no exemption was available prima facie for the said goods captively consumed. 4. Shri K. Panchatcharam, learned JDR while justifying the action of the department in denying the benefi....