9911796707
TMI Blog1984 (5) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment of Maharashtra. The Corporation has units at Pune, Pachora, Nagpur and Rasayani. At Pune and Pachora Unit, some parts of Bullock carts, falling under Tariff Item No. 68, are manufactured. At Nagpur Unit, P.P. Foods and at Rasayani Unit, Fertilisers are manufactured. In respect of Pune Unit, the Corporation assembles bullock carts at various sites. The main frame, side frame, axle bracket, yoke pipe etc. are manufactured and cleared from the units at Pune and Pachora. The other parts required for assembly of bullock carts are purchased from the open market. The bullock carts are assembled at the sites of the buyers without the aid of power. Such sites are not factories within the meaning of Factories Act. The Assistant Collector (Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all factories belonging to the same manufacturer. The position continued to exist in Notification No. 105/80, dated 19-6-1980. The appellants are not manufacturers of bullock-carts at their factories at Pune or Pachora. Even otherwise the appellants are entitled to the Exemption under Notification Nos. 179/77 and 91/81. He also stated that the show cause notice was time-barred. The Collector has ignored the legal position, arbitrarily treated the appellants as manufacturer of bullock carts and imposed heavy penalty and demanded a large amount of duty without authority of law. 2. On behalf of the Deptt. Shri Khanna, S.D.R., pointed out that the clearances of both the units should be taken together in terms of Notification Nos. 176/77, 89/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory at Pune. The appellants is an Institution owned by the State Government and the Government of India and there is no reason to discredit their statement about their assembling the bullock carts at the respective sites. Mr. Deshmukh points out that 60% of the component parts were purchased from outside and that hired labour was used for putting together and merely tightening the nuts and bolts required for bullock carts. These parts were purchased from M/s. Dunlop Co., Bombay and others. On the basis of these facts, it is impossible to accept that the appellants are manufacturers of bullock carts. It is manifest that the appellants are not engaged in any manufacturing activity. Mere assembly of bought out items (duty paid) alongwith so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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