AJAY METACHEM Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) BOTH the appeals are filed against a common order -in -appeal and are, therefore, being taken up together for disposal.

(2.) THE appellants made a request to decide the appeals on merits. Therefore, the appeals are being taken up in the absence of the appellants.

(3.) IN the impugned order, the Collector of Central Excise held that Notification No. 178/85 -C.E., dated 1 -8 -1985 will come into force from 1 -4 -1985.