2001 (4) TMI 771

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.... R. Arya, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants were not present in spite of notice. We have heard Smt. R. Arya for the Revenue. We find that the issue is well settled and proceed to decide the case on merits. 2. The assessees were availing of benefit of Notification 175/86. They were manufacturing two products. On one product they availed....

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....reviewed. The Collector (Appeals) relying upon the Tribunal's judgment in the case of CCE v. Indian Potteries Ltd. [1993 (67) E.L.T. 294], reversed the order of the Assistant Collector. Hence the present appeal. 3. The cited order of Indian Potteries is merely an order referring the issue before a Larger Bench in the face of differing judgments of the Tribunal on the same issue. The Larger....