1997 (11) TMI 231

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..... er : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant is engaged in the manufacture of electronic balances of high sensitivity. The dispute in the appeal relates to the period June, 1985 to March, 1987. Appellant was filing price lists and .....

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..... Excise duty. Item 7 of the Table covers precision balances of sensitivity of 5 mg. or better falling under Chapter 84 or 90. The Memo. of Appeal states that appellant was manufacturing and clearing balances of sensitivity ranging from 0.01 gm to 0.1 gm. The sensitivity of the appellants goods was much inferior to the sensitivity required under the notification. Therefore, the benefit of notificat .....

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