2000 (4) TMI 394

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....h Singh, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - In these four appeals arising out of a common Order-in-Appeal Nos. 226 to 230/97 dated 23-12-97, the issue involved is whether exemption under Notification No. 69/86 is available to the enamelled Copper winding wire manufactured by all the appellants. 2. We heard Shri Ajeet Chhabra, Partner, and Shri Jagdish Sing....

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....d the raw material base copper wire below 6 mm for manufacture of winding wire. The Commissioner (Appeals) did not accept their contention that they had purchased redrawn wires from units which had purchased wire rods of above 6 mm dimensional on payment of duty. We find no substance in the submission of the Appellants that as original manufacturer, from whom they had purchased base Copper Wire, h....

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.... for the purpose of availability of Notification. It they had not executed the bond which they were directed to execute with security, the benefit of their failure cannot be extended to them. Another peal of applying wrong rate of duty on behalf of M/s. Prestige Wire was raised at the time of hearing. We agree with the learned D.R. that as this plea was never raised earlier before either of the lo....