9911796707
TMI Blog1981 (5) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... order is being passed to cover both the appeals. 2. The appellants are the manufacturers of Copper and Copper alloy circles (classifiable under Central Excise Tariff Item 26A) and copper and Copper alloy utensils and machinery falling under Central Excise Tariff Item 68. 3. Consequent on the issue of Notification No. 176/77-C.E., dated 18-6-1977 (as emended by Notification No. 246/77-C.E., dated 15-7-1977) the appellants were alleged to have manufactured and removed the goods covered under Central Excise Tariff Item 68 valued at ₹ 4,35,418.12P during the period from 18-6-1977 to 31-3-1978 and such goods valued at ₹ 4,35,465.91P during the period from 1-4-1978 to 31-3-1979 in excess of the exemption limit of ₹ 30 lak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have pleaded that they would be entitled to exemption from duty in terms of the above said Notification No. 176/77-C.E., dated 18-6-1977 (as amended). 8. Another plea of the appellants is that their circle making Section and utensil making Section formed a part and parcel of their factor, and just to avoid any confusion in the working of the two Sections, they had closed the door joining the two Sections as otherwise the Excise Department would not have permitted them to manufacture circles and utensils side by side in the same premises without effective demarcation. 9. The appellants have also pleaded that both their circle rolling Section and utensil making Section are registered as "one unit". In support of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad acted in a bona fide manner. 14. The appellants have finally urged that in computing the actual clearance value, the Collector erroneously took the value of both the circles (manufactured and utilized by them in the manufacture of utensils in their own unit) and the clearance value of the utensils (which included the value of such circles) as this amounted to duplication in accounting. 15. The Board has carefully considered the facts on record and the written submissions in the momoranda of the appeals supplemented by the written notes dated 24-4-1981. 16. The Board observes that the value of circles manufactured by the appellants on behalf of the customers on "job work basis" was correctly taken into account inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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