2011 (1) TMI 294

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....eptt.   Per Hon ble Shri Justice R.M.S. Khandeparkar:   None present for the appellants though served. Shri V. Chaudhry, DR is present for the respondent.   2. This appeal arises from the order dated 20.12.2005 passed by the Commissioner (Appeals),Allahabad. By the impugned order, the appeal filed by the appellant against the order of the adjudicating authority has been dis....

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....ble under sub-heading no.7206.90 and 7207.90 were exempted from the applicability of the said exemption notification. Consequently, the inputs used in the manufacture of ingots and billets were not entitled to avail the benefit of exemption under the said Notification No.67/95-CE dated 16.03.95.   4. Since the appellants in contravention of the said notification sought to claim the benefit....