9911796707
TMI Blog1999 (2) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Original No. 5/90, dated 16-3-1990 passed by Collector of Central Excise holding that appellants were job workers and M/s. BEL cannot be treated as manufacturers even though the raw materials were being supplied by them. Appellants had also pleaded to treat BEL as manufacturer for goods cleared by them under Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2935/97, dated 12-11-1997 [1998 (98) E.L.T. 470 (T)] rendered in the case of Uday Computer Aided Mfg.(P) Ltd. wherein the Tribunal has noted the letter issued by the Chairman of the Board to the Collector to consider the plea of the appellants for the benefit of notification which is reserved to BEL. Learned Advocate points out that the Trade Notice was issued by Vadodara Collectorate in Trade No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Collector to consider the plea of grant of benefit of the said notification. In the case of Tata Electronics Development Services, the Tribunal has noted Trade Notice No. 54/92, dated 1-7-1992 and Trade Notice No.53/92, dated 8-7-1992 issued by Vadodara and Bangalore Collectorates respectively wherein it also had been laid down that the benefit of Notification No. 184/86 could be extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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