1987 (2) TMI 253

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....ity to the benefit of Notifications Nos. 80/80 and 83/83; (c) the Appellant had contravened any or all of the provisions in Rules 9(2) and 173(Q); and (d) the levy of penalties of Rs. 500/- under Rule 173-Q and Rs. 250/- under Rule 9(2) of the Central Excise Rules was justified and they are maintainable? 2.  Certain penalties which would appear to have been imposed on i M/s. Perfect Agencies are not relevant for our purpose in this appeal by M/s. Perfect Cartons. No appeal of M/s. Perfect Agencies is before us. 3.  Brief facts are :- (a) a notice, alleging inter alia, (i) unity of ownership of both the appellant as well as M/s. Perfect Agencies, (ii) the manufacture of duplex board printed cartons aggregating in value of Rs....

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....red by them should have been assessed in their hands and when, once it is so done, the appellant would be well within the exemption limits and, in consequence, the demand for duty would abate. 5.  The relevant clause in notification No. 80/80-C.E., dated 19-6-1980 read as under :- "4. Where a factory producing the specified goods is run at different times during a financial year by different manufacturers, the aggregate value of clearances of the specified goods from such factory in any such year shall not exceed rupees five lakhs and rupees ten lakhs respectively in terms of clauses (a) and (b) of paragraph 1." There was a similar clause in subsequent notification No. 83/83-C.E., dated 1-3-1983 also, though somewhat differently wor....