1999 (11) TMI 705

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..... called none appeared on behalf of the respondents. The notice issued to the respondents was received with postal remarks Left . Therefore, the appeal is being taken up in absence of the respondents. 2. Revenue filed this appeal against the order-in-original dated 18-12-1990 passed by the Additional Collector of Central Excise. In the impugned order the Additional Collector of Central Excise he .....

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..... 02/82, dated 28-2-1982 as the Notification provides exemption from the Central Excise duty to the recorded articles not meant for sale. He, therefore, prays that the appeal be allowed. 4. Heard learned SDR and perused the appeal papers. In this case the issue involved is whether recording of blank video cassettes from already recorded video cassettes amount to manufacture and whether the video c .....

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