HIMALAYAN PIPE INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) APPELLANTS filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) IN this case, the demand was confirmed on the ground that the appellants cleared the goods after 1 -3 -94 when the exemption from payment of excise duty was withdrawn on the goods in question.

(3.) HEARD both the sides.