2001 (11) TMI 463

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....lant. None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Notice issued to Comed Chemicals P. Ltd., the respondent to this appeal, contained an allegation that it was not entitled to the benefit of exemption contained in Notification 175/86. The reason that was advanced in support was that the factory in which it manufactured the goods had been utilised earlier in t....

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.... representative. The respondent is absent and unrepresented despite notice. Paragraph 2 of the Notification 175/86 provides "The aggregate value of clearances of the specified goods from any factory by one or more manufacturers in any financial year under clauses (a) and (b) of paragraph 1, shall not exceed rupees thirty lakhs and sixty lakhs respectively." The proviso under this paragraph prescri....