2000 (9) TMI 468

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.... per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the respondents are M/s. Sigma Enterprises. 2. When the matter was called, no one appeared for the respondents, M/s. Sigma Enterprises. A notice for today's hearing had been received back un­delivered with the postal remarks "left". It is an old matter in which the show cause notices were issued in the year 1993-94. ....

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.... and not under sub-heading No. 8414.91 as earlier decided by the Department. 4. We find that this classification has neither been convassed by the manufacturer nor by the Revenue. The Revenue wanted the goods to be classified under sub-heading No. 8414.91 of the Central Excise Act, while the manufacturer pleaded that there was no process of manufacture involved and the goods were not excisab....