1992 (2) TMI 235

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....Respondents. [Order per : G.P. Agarwal, Member (J)]. -  This appeal is directed against the impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals), Madras. 2. Shortly put, the facts of the case are that the respondents are manufacturer of rubber moulded components falling under erstwhile T.I. No. 68. They were availing exemption under Notification No. 77/85, dat....

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....re cleared free of duty i.e. to say wholly exempted from payment of duty under Notification issued under Rule 8 of the Central Excise Rules are not to be taken into account in computing the clearance value as stated in Notification No. 77/85. Hence the present appeal by the Revenue. 3. When the case was called, the respondents instead of entering into appearance, have requested for a decision o....

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....under Notification No. 77/85-C.E., there is likelihood of large scale units, avoiding payment of duty by supplying the bulk of the specified goods in terms of Chapter X Procedure as OE equipment under Notification No. 167/79-C.E. On being pointed out by the Bench as to how the said apprehension can be taken into consideration while interpreting the Notification, he has nothing to add. 5. We hav....