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2004 (5) TMI 335

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....Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Steel Shape India Ltd. is whether they are eligible to avail the benefit of Notification No. 38/97-C.E., dated 27-6-1997 in respect of their new product w.e.f. December, 1997. 2. When the matter was called no one was present on behalf of the appellants, n....

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