2006 (12) TMI 350

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....lant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants are engaged in the manufacture of excisable ....

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....ustained by the Commissioner (Appeals). Hence the present appeal. 3. After considering the submissions of both sides, we find that the question whether captive clearance of intermediate products, which are exempt from payment of duty under general exemption Notification (No. 4/97-C.E., dated 1-3-1997 equivalent to No. 62/87-C.E., dated 1-3-1987 involved in the instant case), is includible ....