2005 (9) TMI 365

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.... the Respondent. [Order per : Moheb Ali M., Member (T)]. - None appeared for the appellant. Heard the ld. DR and perused the records. These appeals arise out of the orders of Commissioner (Appeals) Navi Mumbai, who disposed off the appeals before him by a common order. 2. Briefly the facts are that the appellants manufacture Di Ethyl Amine falling under Chapter Heading 2921.00. The princi....

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....ppellate authority confirmed the duty demand by the Assistant Commissioner but reduced the penalty to Rs. 10,000/-. Hence this appeal. 3. In the appeal memorandum the appellants claim that they are entitled to the benefit of Notification No. 217/86 as the goods in Diethyl Amine is captively consumed. The lower appellate authority however held that the appellants have not captively consumed D....