STAR PISTONS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal arises out of and is directed against the Order -in -Original dated 26.7.1991 passed by the Additional Collector of Central Excise and Customs, Ahmedabad. When the matter was called none appeared on behalf of the appellants in spite of notice.

(2.) WE find that once this appeal was dismissed for default in appearance. They had filed an application for restoration of appeal in which they have asked to decide the case on merits. Appeal was restored and, accordingly, we proceed to pass this order after hearing Shri Prabhat Kumar, learned SDR for the Revenue.

(3.) AS can be seen from the record, the party has placed order passed by the Assistant Collector for the subsequent period as per order No. 79/93 dated 9.9.1993. The Assistant Collector observed in that order that it is not that the entire sales are sold by the party to M/s. Meteor Satellite only. There are other buyers also and, therefore, it is not that the party has generally sold to or through the excisable goods to M/s. Meteor Satellite Ltd. Accordingly, he dropped the demand for the subsequent period.