2002 (12) TMI 391

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....ant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  We have gone through the Written Submission filed by the appellant company and the submissions made by the learned S.D.R., Shri A.K. Mondal, for the Revenue. 2. The benefit of Notification No. 83/83-C.E. has been denied to the appellants on the ground that during the financial year, 1....

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....s. 6,56,240.50 (Rupees six lakh fifty-six thousand two hundred and forty and paise fifty) has been included in the aggregate value of excisable goods by including the value of the refractories which were manufactured by them without the aid of power and as such, was exempted. Therefore, the contention of the appellant company is that the value of such goods is not required to be taken into conside....