1999 (6) TMI 114

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..... , for the Respondent. [Order per : G.R. Sharma, Member (T)]. The short point for determination in this appeal is whether the goods manufactured by the respondent and marketed as Vitreous Enamelled Reflectors are entitled to the benefit of Notification No. 76/86-C.E., dated 10-2-1986 as amended. 2. The facts of the case in brief are that during the course of Preventive Checks, Central E .....

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..... e Central Excises Salt Act, 1944, why the goods should not be confiscated and why a personal penalty should not be imposed. In reply to the show cause notice, the respondent herein submitted that their product was enamelware and therefore, exempted under Notification No. 76/86. They also contended that this notification grants exemption to enamelware irrespective of the chapter heading as it is .....

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..... tion notification, there is no scope for intendment and a literal construction will have to be adopted. After considering the various submissions, ld. Collector dropped the proceedings as indicated above. 3. At the outset Dr. P.V. Jois, ld. Advocate appearing for the respondent submitted that the appeal was not maintainable inasmuch as for subsequent period the respondents have been allowed the .....

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..... nsideration of the submissions, we find that there is force in the argument of the ld. Counsel appearing for the respondent that the Department had permitted them to avail the benefit of Notification No. 76/86 for subsequent period and that if they were entitled to this benefit for subsequent period, there is no reason why they should be deprived of the benefit for the earlier period. We have peru .....

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..... l. Having regarding to the above discussions, we do not find any legal infirmity in the impugned order specially in view of the fact that the Department has not raised any objection and permitted the respondent herein to avail the benefit of Notification No. 76/86 for subsequent period. 6. In view of the above findings, the impugned order is upheld and the appeal is rejected. - - TaxTMI - TMI .....

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