2002 (5) TMI 728

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..... espondent. [Order per : G.N. Srinivasan, Member (J)]. This is an appeal filed by the assessee against the decision of the Commissioner of Central Excise and Customs, Vadodara whereunder he had declined the benefit of Notification 175/86 claimed by the appellant. The appellant is manufacturing machinery equipments and structures falling under chapter sub-headings 8419 and 7308 respectivel .....

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..... y having recourse to mis-statement and with a deliberate and wilful intent to evade payment of duty, the appellants have evaded duty of Rs. 10,20,597/-. On the basis of the same, show cause notice was issued on 14-2-1995 and on adjudicating the same, the aggrieved assessee has filed the instant appeal. 2. It is contended by the appellant before us that the fact that the existence of the provisio .....

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..... reof says that the exemption contained in the notification shall be applicable only to a factory which is an undertaking registered with the Director of Industries, in any State as a small scale industry under the provisions of the Industries (Development and Regulation) Act, 1951. In this case there has been issuance of provisional certificates by the State authorities recognising the assessee as .....

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