2003 (12) TMI 509

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....he Appellant. None, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are three appeals filed by the Revenue against common Order-in-Appeal Nos. 35-37/2003, dated 21-2-2003. 2. When the matters were called, no one was present on behalf of the respondents. Infact notice issued to M/s. Hukum Chand Rolling Mills and M/s. Ram Darshan Rolling Mills had been received b....

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.... that as there was no exemption of goods produced and cleared in August, 1997, show cause notice were issued demanding duty at the rate of 15% of the goods cleared during August, 1997; that in the mean time a Notification No. 4/2000, dated 1-1-2000 was issued allowing clearance of the goods at the rate of 300 MT manufactured during August, 1997; that the Commissioner (Appeals) however, under the i....

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....red the submissions of both the sides. Notification No. 50/97-C.E., dated 1-8-97 provided partial exemption from payment of duty in respect of the goods specified in the table below the Notification subject to the condition that the partial exemption shall apply only to the goods manufactured or produced prior to 1-8-97 and cleared on or after that date. Notification No. 50/97 was amended by Notif....