CCE, RAIPUR Vs. H.E.G. LTD.

JUDGEMENT

(1.) THE matter was called.None appeared for the respondents, M/S. h.e.g.Ltd. A notice for today's hearing was sent on 23.1.20001.

(2.) THE respondents have filed cross objections and have relied upon the Tribunal's Larger Bench decision in the case of Commissioner of Central Excise, Meerut Vs. Modi Rubber Ltd. - 2000 (119) ELT 197 (Tribunal -Larger Bench).

(3.) I have heard Shri S.C. Pushkarana, JDR and have gone through the records.