2011 (4) TMI 1102

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.... appellant Per: B.S.V. Murthy: When the matter was called no one has appeared on behalf of the respondents and on the earlier three occasions also when the matter was listed no one had appeared on behalf of the respondent. 2. Heard the learned DR. 3. The Commissioner (Appeals), in his order, has rejected the appeal filed by the department against the order-in-original No. 216/97 da....

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....edly cleared by the respondent as scrap under Heading 40.04 instead of Heading 40.13 adopted by the assesee. The second show-cause notice was issued on 29/02/1996 and in this notice the issue involved was inapplicability of exemption Notification No. 1/93 and 21/95. The amount involved is Rs. 7,61,311/-. In both the show-cause notices the period involved is same. However, the issues are different.....