2007 (7) TMI 151

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..../ Decisions)<br>Dated:- 27-7-2007<br>E/ESM- 406/2005 - A-1514/KOL/2007<br>Central Excise<br>[Order per] - Heard the ld. SDR for the Department. No one appeared for the appellants. The appellants manuf....

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....h persons who are liable to pay Excise duty, the said Section can have no application in respect of the appellants, who are not required to pay any Excise duty in respect of wires produced by them. He....