1994 (7) TMI 154

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.... Shri K.K. Jha, SDR, for the Respondents [Order per : Harish Chander, President]. - M/s Hero Cycles (P) Ltd. has filed an appeal being aggrieved from the order passed by the Collector of Central Excise, Chandigarh. Shri R.S. Saini, the learned Consultant has appeared on behalf of the appellants. He pleaded that the item in dispute is levy of excise duty on chain cover during the period 1st M....

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....leaded that since an exemption notification has been issued by the Central Government and as such, he leaves it to the discretion of the Bench. 2. We have heard both the sides and have gone through the facts and circumstances of the case. The issue of exemption notification under Section 11C of the Central Excises and Salt Act 1944 is not disputed. For proper appreciation of the legal posi....