1999 (8) TMI 320

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....ents. [Order per : S.S. Kang, Member (J)]. - The notice of hearing issued to the respondents received back with the postal remark 'Left'. Therefore, appeal is being taken in the absence of the respondents. 2. Revenue has filed this appeal against the Order-in-Appeal dated 18-3-1993 passed by the Collector (Appeals). Brief facts of the case are that the respondents are engaged in the ....

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....e benefit was proposed to be denied on one ground but it was denied on other ground. The Commissioner of Central Excise (Appeals) further held that Notification No. 64/86-C.E. grants exemption on parts of P.D. pumps primarily designed for handling water subject to the condition that parts are used in the said P.D. pumps and subject to the procedure laid down under Chapter X of Central Excise Rules....

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....endra Industries vide Final Order No. E/25-30/93-B1, dated 1-2-1993 in respect of stamping and lamination used in the manufacture of P.D. pumps, held that being parts of pumps these are entitled for the benefit of Notification No. 64/86-C.E. 4.1 Further, we find that the respondent is not manufacturing ball bearing on which duty is being demanded and they are only receiving ball bearing to....