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TMI Blog1998 (12) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. 2. The appellants are engaged in the manufacture of cane furniture and articles of cane in their Byculla factory. They were also purchasing unpolished cane furniture from Goa. The same was received in the workshop of the appellants located at Tardeo, Mumbai which was run by the appellants from January, 1988. The Tardeo Unit was considered to be unauthorised construction by the Municipal Corporation. Hence no small scale registration was granted and the same was used by the appellants as godown of cane furniture. They were mainly doing the repair work in respect of the materials purchased by them from Goa which is damaged in transit and also doing some repairing work in respect of furniture received from customers. The main q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Accountant as well as regarding the exemption limit provided under the Small Scale Notification. He relied on the judgment of the Andhra Pradesh High Court in Mysore Agarbathi Works v. Union of India - 1978 (2) E.L.T. (J 196) (A.P.). He also relied on the Supreme Court judgment in Padmini Products v. Collector of Central Excise - 1989 (43) E.L.T. 195 for the proposition that no penalty can be levied in this case. Further he also relied on the decision Collector of Central Excise v. Louis Shoppe - 1995 (75) E.L.T. 571 for the proposition of wooden furniture, hence it is exempted under Notification 175/86. 3. As against this ld. DR argued that Louis Shoppe decision has been reversed by the Supreme Court in Collector of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce sent on 24-2-1992 at para 14 of the same that in most of the purchases made by them. i.e., 75% of the cases finishing of furniture and articles has been made which means 25% of the goods are sold as such without polishing and finishing. The question is whether in such state of affairs it would amount a new product or not. In other words when the cane is obtained from Goa by the appellant whatever evidence has been adduced by the appellant regarding action taken by them on such cause and the same has to be checked up once again by the Collector and he has to give a finding with reference to what is contained in para 14 of the reply to the show cause notice. 6. It has been strenuously stressed by Shri Rangwani that no finding has been gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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