9911796707
TMI Blog1994 (7) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... esident]. M/s Hero Cycles (P) Ltd. has filed an appeal being aggrieved from the order passed by the Collector of Central Excise, Chandigarh. Shri R.S. Saini, the learned Consultant has appeared on behalf of the appellants. He pleaded that the item in dispute is levy of excise duty on chain cover during the period 1st May, 1984 to 7th November, 1984. He pleaded that though in the Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government and as such, he leaves it to the discretion of the Bench. 2. We have heard both the sides and have gone through the facts and circumstances of the case. The issue of exemption notification under Section 11C of the Central Excises and Salt Act 1944 is not disputed. For proper appreciation of the legal position, the notification is reproduced below :- In exercise of the powers confer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with the said practice. A perusal of the notification shows that cycle accessories falling under TI 68 are exempt from duty for the period 19th June, 1980 to 17th March, 1985. If, for the sake of arguments, even if it is assumed that chain cover is a cycle part, even then the same is exempt in terms of Notification No. 234/82-C.E., dated 1-11-1982 as amended from time to time. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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