1999 (10) TMI 249

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....ts. [Order per : S.S. Kang, Member (J)]. -  When the case was called none appeared on behalf of the respondents in spite of the notice. Therefore, the appeal is being taken up in the absence of respondents. 2. Revenue filed this appeal against the order-in-appeal dated 25-1-1993 passed by the Collector of Central Excise (Appeals). In the impugned order the benefit of Notificatio....

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....goods were cleared for exhibition on execution of bond which was also not compiled by the respondents. He, therefore, pray that respondents are not entitled to the benefit of Notification No. 215/84-C.E. 4. Heard learned SDR and perused the appeal papers. The Notification No. 215/84-C.E., dated 9-11-1984 provides that benefit of the notification is available on production of the certificat....

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....puted the fact that the machines were cleared for exhibition, we find no infirmity in the impugned order for grant of the exemption to the machines in question. In the impugned order the Commissioner of Central Excise held that the machines in question were received back in the appellants' factory and again cleared on payment of duty. The contention of the Revenue in the present appeal is that the....