1998 (6) TMI 537

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....ondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the issue for our consideration is whether the respondents, M/s. Tirupati Textiles, Kanpur, were eligible for the exemption under Notification No. 230/77-C.E., dated 15-7-1977. 2. When the matter was called, no one appeared for the respondents, M/s. Tirupati Textiles. The notice for hearing has been r....

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....This is a question of fact. On the basis of the evidence discussed by the adjudicating authority in his order dated 16-1-1987 observing that the Tirupati Textiles were entitled for exemption from central excise duty under Notification No. 130/82-C.E., we do not find any material on record to disturb these findings of facts of the adjudicating authority. No material has been placed in the appeal fi....