2005 (12) TMI 395

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.... for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both the Revenue and the assessees are aggrieved with the OIA No. 79/2003, dated 20-2-2003. The assessees are not present despite several notices issued and served on them. The assessees (Sic) 90/88, dated 1-3-1988, superseded by Notification No. 202/88-C.E., dated 20-5-1988. The show cause notice was issued to deny the benefit of....

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....azaar scrap and spring leaves were directly being re-rolled or otherwise being re-melted to produce rolled products. Therefore, in the absence of these evidences, he held that it cannot be ascertained, at this juncture of time, whether the assessees were eligible to the exemption Notification. In that view of the matter he partly allowed the Review Petition and modified the OIO. 3. The Rev....