9911796707
TMI Blog1988 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... - The facts of the case, as stated in the orders of the lower authorities, are that the respondents manufacture furniture without the aid of power out of timber sawn with the aid of power in their factory. The Superintendent of Central Excise, Sambalpur held that Central Excise duty was not chargeable on the furniture as the same was manufactured without the aid of power. He, however, held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch no process is ordinarily carried on with the aid of power, are exempted from the whole of the duty of excise leviable thereon. 3. During the hearing before us. Shri L.C. Chakraborty, learned JDR has argued for the Appellant-Collector and Shri D.D Singh, learned Advocate has argued for the respondents. Shri Chakraborty has argued that the present case is squarely covered by the ratio of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, gums, steel wires, etc. Steel wires used to be made over to different people unconnected with the appellants therein to be cut to size and paper used to be made over for being shredded into small strips and to be given special treatment for the purpose of manufacture of fireworks. After steel wires were cut to size and the paper was processed, the same were being returned to the factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manufacture of furniture. Since the timber was sawn with the aid of power by the respondents herein and the said timber was used in the manufacture of furniture, following the Supreme Court judgment, it cannot be said that the furniture was manufactured without the aid of power. As a result, the respondents are not entitled to the exemption of the Central Excise duty on furniture under notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
