1998 (4) TMI 276

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..... [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-appeal, dated 11-4-1994 passed by the Collector of Central Excise (Appeals). Ld. Counsel appearing on behalf of the appellant submits that appellant made an import of spectrometer and filed a bill of entry for warehousing to the Delhi Customs House. The bill of entry was assessed and passed duty fre .....

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..... appellant is that benefit of exemption Notification No. 123/81-C.E., dated 2-6-1981 is not available to the appellants which is in fact deals with the excise duty. But in the order-in-original the adjudicating authority also demanded the customs duty on the goods in dispute. He therefore prays that the appeal be allowed. 2. Heard Shri R.S. Sangia, JDR. 3. In this case M/s. Oswal Agro Furane L .....

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..... on under Notification No. 13/81, dated 9-2-1981. The notification provides exemption to imported capital goods used in 100% export oriented undertakings. 6. In the show cause notice, the allegation against the appellant is that they have not followed the provisions of Notification No. 123/81-C.E., dated 2-6-1981 which relates to the exemption of excise duty on capital goods for export oriented u .....

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