1987 (6) TMI 196

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....pondents. [Order Per : M. Santhanam, Member (J).]. - The Appeal is filed against the order of the Collector of Central Excise (Appeals), Bombay, dated 27-11-1982. The Appellants brought two K-30 x 110 Ammonia Compressors bearing Serial Mos. 830326 and 830332, falling under Tariff Item 29A(3), from M/s. Kirloskar Pneumatic Company Ltd., Pune, on payment of full duty under regular Gate passes.....

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....ejected the Appeal. 2.  The Appellants did not appear and we have heard Mrs. Zutshi, S.D.R., for the Department. 3.  In the grounds of appeal, the Appellants have urged that the procedure under Chapter X was not a 'must' and the benefit of the exemption could not be denied to the appellants. The emphasis was laid on the words "As far as may be" appearing in the notification. The Ap....

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....y be", occurring in Section 46 of the Motor Vehicles Act, 1939 must only mean that an applicant must give information on the various particulars and matters referred to in Section 46, in so far as those requirements apply to him and in respect of which it is possible to give information [The Maharashtra State Road Transport Corporation v. Babu Goverdhan Regular Motor Service, Warora (1971) 71 BOM ....

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.... the L-6 licence was not obtained and the C.T. 2 certificate was not secured before the clearances. It is far-fetched to contend that these requirements were not a pre-condition to enable the appellants to avail the benefits of the notification. The reference to another order of the Central Board of Excise & Customs dated 24.7.1976 is not relevant to the facts of the case. 5.  We also find....