2000 (3) TMI 543

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..... e above appeal arises out of the order of the Collector of Central Excise, Bombay who has confirmed a duty demand of Rs. 2,90,387/- on Plastic components of Diesel Engines namely Slide Rail Assembly, Slide Rail and Regulator components falling under Chapter headings 84.09 and 90.33 manufactured by the appellants herein, which were seized from a tempo on 10-1-1992 and imposed a penalty of Rs. 20,00 .....

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..... es which components alone are covered by the provisions to para 7 to Notification No. 175/86. In other words, the goods were not cleared for use by OE manufacturers (M/s Bajaj Tempo Ltd.) as the CT-2 certificate issued to M/s Bajaj Tempo Ltd.) is a general certificate which does not show that goods manufactured by the appellants (seized goods) were cleared to them. Further the certificate dated 1- .....

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