9911796707
TMI Blog1983 (8) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The Revision Application U/S. 36 of the Central Excises Salt Act, 1944 against order No. 436/76 (M) C. No. V/68/45/76, dated 30-5-1980 passed by the Appellate Collector of Customs Central Excise, Madras, has been transferred by the Government of India to the Tribunal for disposal in terms of Section 35P(2) of the Act. 2. The Appellants manufacture Ambar Charkhas and spare parts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only which industries are exempt from duty, they were not entitled to the benefit of Notification No. 116/75. They persisted and after a personal hearing, the Asstt. Collector of Central Excise, Coimbatore, I Division, held that the firm is not a village industry as it is situated in Coimbatore town and they are not exclusively manufacturing Ambar Charkhas. Therefore, they are not entitled to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-appeal is contrary to law, weight of evidence and probabilities of the case and the reasons for rejecting the exemption claimed are unsound and untenable. The Appellate Collector failed to note that the K. V.I.C. is a statutory body and has granted the certificate but no opportunity was given to produce an appropriate certificate as required by the notification. He failed to note that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of 1982, dated 19th April, 1982. Since this was an identical case that decision may be made applicable here as a proper certificate dated 29-5-1980 from the Director, Khadi Village Industries Commission has been produced. 6. Shri Lakshmi Kumaran argued that the Khadi Village Industries Commission is required to certify that the products to be exempted are the genuine products of a village ..... X X X X Extracts X X X X X X X X Extracts X X X X
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