1999 (11) TMI 705

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....r the Respondent. [Order per : S.S. Kang, Member (J)]. -  When the case was called none appeared on behalf of the respondents. The notice issued to the respondents was received with postal remarks "Left". Therefore, the appeal is being taken up in absence of the respondents. 2. Revenue filed this appeal against the order-in-original dated 18-12-1990 passed by the Additional Coll....

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....ssettes for trade purposes, therefore, they are not entitled for the benefit of Notification No. 102/82, dated 28-2-1982 as the Notification provides exemption from the Central Excise duty to the recorded articles not meant for sale. He, therefore, prays that the appeal be allowed. 4. Heard learned SDR and perused the appeal papers. In this case the issue involved is whether recording of b....