1988 (1) TMI 219

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.....N. Nigam, SDR, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The appellants are aggrieved by the two demands of Central Excise duty for Rs. 4,200/- and Rs. 26,273/- which have been confirmed against them by the lower authorities. 2. On hearing both sides and on perusal of the record, we find that exemption Notification No. 167/79-Central Excises, dated 19-4-1979 as amended ....

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....ion and on the authority of the C.T. 2 certificates issued by the Superintendent of Central Excise in favour of M/s. Harsha Tractors Ltd. and M/s. Mahindra & Mahindra Ltd (International Tractor Division). C.T. 2 certificates is a part of the Chapter X procedure. It is issued by the Superintendent having jurisdiction to a manufacturer found entitled to receive goods free of duty for industrial use ....

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....dure, the Assistant Collector confirmed the demands after holding that the appellants had cleared the goods "without observing Chapter X procedure". The Assistant Collector did not spell out as to which part of Chapter X procedure the appellants had not observed. The record shows that the appellants had observed all the essential requirements of Chapter X procedure. The Order-in-Original of the As....

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....hey had no opportunity to explain their case. Even otherwise, we do not consider that any serious lapse has been committed by the appellants for which they deserve to be deprived of the exemption otherwise admissible to them. The notification itself did not require pre-approval of the exemption in the classification list as a condition precedent for entitlement to the notification. Classification ....