9911796707
TMI Blog1982 (6) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... & C.]. - This is an appeal from M/s. Champion Engineering Mechanical and Electrical Engineers against the orders of the Additional Collector of Central Excise, Bombay, imposing a penalty of ₹ 95,000/- on them and confiscating 36 capacitors seized from them but allowing them to be redeemed on payment of a fine of ₹ 5,000/-. The Additional Collector has observed that the duty liability o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector be set aside. 3. The appellants were heard in New Delhi on 5-6-1982 through their representatives. 4. The Advocate Shri J. Banerjee and Consultant Shri V.N. Desai appeared for the hearing along with S/Shri Shahbudin, P. Panjwani and S.P. Panjwani of the appellants. They explained the manner in which the capacitors were being manufactured by the appellants through the assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inserted in the Tariff the description itself excluded the goods not manufactured in a factory. However, this definition was amended in the Budget of 1979 deleting the reference to production in a unit other than a factory but simultaneously an exemption notification No. 85/79, dated 1-3-1979 was issued exempting goods which were produced in units which were not factories within the meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the appellants. The Board finds that it is not disputed that the appellants as well as their sister concern are not factories within the meaning of the Factories Act. Their production was not therefore liable to duty under Tariff Item 68. The Additional Collector's orders are therefore misconceived. The Board accordingly set aside the Additional Collector's orders and allows the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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