1990 (2) TMI 191

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....he Respondent. [Order per : S. Kalyanam, Member (J) (Oral)]. - This is an application for waiver of pre-deposit of a duty of Rs. 3,57,015.20 and a penalty of Rs. 7,500 levied on the petitioner under the impugned order of the Additional Collector of Central Excise, Cochin, dated 18th August, 1989. 2. Shri Shanmugasundaram, the learned Consultant for the petitioner, submitted that duty has ....

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....at the petitioner being a training institution would be entitled to the benefit of Notification 167/71, dated 1-9-1971 and, therefore, the tools and dies manufactured by the petitioner for maintenance of this institution and other sister institution would not be liable to pay duty because there is no commercial activity involved. Even in the course of manufacture of the goods in question the stude....

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....acts of the case, because the Special Bench had dealt with a show cause notice issued by a Deputy Collector invoking the longer period of limitation and not an Additional Collector of Central Excise. We further find from the records that in respect of the petitioner's sister institution at Tellicherry, Kerala, the issue in respect of applicability of Notification 167/71, cited supra, regarding the....

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....in question." 5. We follow the reasoning given in the said order of the Bench and hold that prima facie the petitioner would not be entitled to the benefit of the notification in question in regard to the tools and dies manufactured by them. We have gone through the Balance Sheet of the petitioner for the period ending 31st December, 1988 and we find that the sales turnover of the petitioner is....