2002 (4) TMI 545

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....ani, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  This is an appeal arising from OIA No. C.Cus. 1150/97, dated 15-10-97 by which the appellants were denied benefit of exemption under Notification No. 8/96-C.E. which granted exemption to imported 'Rosin' provided it is manufactured without aid of power. The importers produced supplier's certificate which certi....

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....999 (111) E.L.T. 78 (T). He submitted that issue being covered appeal is required to be allowed. 3. On the other hand, ld. DR, Shri C. Mani read out Commissioner (Appeals) order and the conclusion drawn by him from the manufacturing process that rosin was manufactured with the aid of power. He submitted that assessee has not proved their claim for grant of benefit. 4. On a careful ....