UTTAM INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPELLANTS filed these appeals against the common order -in -appeal passed by the Commissioner (Appeals). One appeal is filed in respect of the dispute where the benefit of Notification No. 135/94 -C.E., dated 27 -10 -94 was denied. The other appeal is in respect of the consequential demand.

(2.) HEARD both sides.

(3.) THE appellants are engaged in the manufacture of aluminium circles and utensils. The appellants filed classification list with effect from 27 -10 -94 whereby the appellants claimed benefit of Notification No. 1/93, dated 28 -2 -93 as well as benefit of Notification No. 135/94. The classification list was approved after denying the benefit of Notification No. 135/94. Consequential demand was also raised.