1996 (3) TMI 366

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.... the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the appellants/Revenue against the impugned Order passed by the Collector of Central Excise (Appeals), Madras. 2. When the matter has come up for final hearing, none appeared on behalf of the respondents. However, in response to the notice, they have sent an intimation requesting to pass a....

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....No. 107/84(B), dated 21-6-1984 and the Department has filed an appeal against that order and since no stay has been granted by the Tribunal, following the earlier order he decided the issue in favour of the assessee. On a careful consideration of the records and submissions made by both sides, we find that against the order-in-appeal No. 107/84(B), in the appeal filed by the Department, the Tribun....