9911796707
TMI Blog1980 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 77-CX. V., dated 30-3-1978 asking the assessee as to why the order-in-appeal No. 580/77, dated 15-6-1977 passed by the Appellatte Collector of Central Excise, Bombay will not be set aside by re-storing the adjudication order passed by the Asst. Collector, Central Excise, Jamnagar under his F. No. 5/53B (2)-I/MP/74/23251, dated 6-10-1978. 2. The party submitted the reply under their letter No. Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication wires and of being designed for use as over-head or under ground wires and cables. He further pointed out that in this case the sheath wires are being coupled together and they are covered by outer insulation material so that they are meant exclusively for tale-communication purpose. These wires are designed to function on 5 volt only, because the wires are thin and cannot stand higher vol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as over head and under ground tale-communication wires and cables. He also drew attention to another order in appeal No. 408/78, dated 20th April, 1978 passed by the Appellate Collector of Central Excise, Bombay in their, favour on the same issue and pointed out that no review proceedings have been initiated in that case. He further added that the designing of the wires and cables is meant for ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y show that those wires cannot be used for any other purpose and evidence has not been controverted by the lower authorities. Government therefore accept the petitioners arguments that capability and design for a particular use should be the deciding factor for claiming benefit of Notification No. 173/68 without insistence on proof of actual use. 7. Government accordingly drop the review proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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