1992 (9) TMI 207

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....rom the respondents being the duty on Synthetic Organic Dye-stuffs manufactured and cleared by them during the period 15th January 1986 to 31st March 1986. The dispute is about the eligibility of the respondents to exemption under Notification No. 43/82-C.E., dated 28-2-1982 during the aforesaid period on the ground that because the factory in which they were manufacturing the goods had been leased out to them by M/s. Allvee Dye Chemicals, the clearances from that factory during the preceding year as well as during the current year upto 14th February 1986 have to be taken into account in determining the eligibility of the respondents to the exemption. 2. The facts relevant to the determination of the appeal are that M/s. Allvee Dye Chemi....

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....ok the view that the Director of Industries had registered the respondents herein as a small scale industry and issued them a certificate to that effect on 14th February 1986. M/s. Allvee Dye Chemicals were already registered as a small scale industry since 28th September 1979. If the two factories - namely those of M/s. Allvee Dye Chemicals and M/s. Allvee Dye Industries (the present respondents) - are one and the same, the Director of Industries could not have registered them separately for two different persons. Since the two factories were not one and the same, the conditions of Clause 2(ii) of Notification No. 43/82 denying exemption to clearances of excisable goods from 'any factory', by or on behalf of one or more manufacturers, exce....

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....ise, Bangalore, [1985 (22) E.L.T. 751], in which it was held that the value of clearances under the exemption notification had to be determined qua the factory where clearances are made by different independent manufacturers, owners or leasee of such factory. This decision had been confirmed by the Division Bench as reported in 1991 (56) E.L.T. 5 (Kar.) = 1991 (33) ECC 246 (Kar). 4. The respondents had, by a letter, dated 3rd July 1992 written to the Tribunal that they were unable to be present during the hearing and the matter may be decided on the basis of merits contained in the order-in-appeal. 5. Shri Murthy also submitted photocopies of ground plans of the factories of M/s. Allvee Dye Chemicals as approved on 28-12-1985 and of M....