9911796707
TMI Blog2000 (10) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... y. He further found that none of them was entitled to the benefit of Notification 175/86 for the reason that they had not filed declaration for obtaining exemption from the operation of Rule 174, which provides for licence for manufacture, and further they were not registered, as provided in paragraph 4 of the notification as small scale industries, by the appropriate governmental authority. 2. We have indicated in the preceding paragraph only those portions of the order which are in appeal before us. We are not concerned with the other aspects of the matter, where the Collector has found in favour of the appellants. 3. The common advocate for all the appellants, Mr. Sridharan, contends that the activity carried out by the appellants do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous items are loosely put together, each of these items is either separately fitted or used or by their intended buyer to make sub assemblies it cannot be said that this is marketable. In such a case there can obviously be no manufacture. What is being sent out is merely a loosely assembly parts. Each of these parts might or might not be parts of sub assembly later at any point of time. In the manner in which they are cleared from the factory, there would not be manufacture. Full details of these parts were not made available to us. Advocate for the appellant undertakes to furnish such details within two months from the receipt of this order to the Commissioner. On such evidence being submitted by the appellant, the Commissioner shall decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 175/86 or any other small scale exemption notification in the preceding year. However, the benefit would be available to the remaining three of Supreme (960/92), BIJ Tex (958/92) and Pattern Trust (961/92). The total period for which the demand was issued was 1986-87 to 1988-89. These three firms Supreme, BIJ Tex and Pattern Trust were in existence before 1986 and Pattern Textiles from April 1988 to June 1989. The value of clearances of Supreme was Rs. 2.05 lacs in 1985-86 and it was therefore to be entitled to in that year to the benefit of Notification 77/85. 7. No doubt, there was no formal application for this exemption for the benefit of exemption at that period. It is however settled law that an exemption notification c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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