1995 (12) TMI 165

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.... of clearances has exceeded the prescribed exemption limit laid down under Notification No. 105/80 and on account of this, a demand amounting to Rs. 9,23,687.65 was confirmed and a penalty of Rs. 50,000/- was imposed on M/s. Electrical Fittings & Equipment Pvt. Ltd. The other appellants M/s. Kumar Brothers have filed the appeal in respect of certain tube light fittings which were seized from them on the ground that they were non-duty paid and they were ordered confiscation but allowed redemption on payment of fine of Rs. 2,000/-. 2. After hearing the arguments on both the sides, we find the factual position as under : The appellants are engaged in the manufacture of empty patti which is the base for assembling of tube light fitti....

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....ssembled with other components without the aid of power would qualify for exemption under Notification No. 179/77, since this is a contemporaneous exposition of law by the Department and would be uniformly applicable to all the similarly placed assessees, a different view is not permissible to be taken with regard to the appellants. 3. Shri Murugandi, the ld. DR. however, contends that the Board's Circular as well as the Law Ministry's opinion, if taken to logical conclusion, would lead to a situation where power can be used in the manufacture of various items upto the penultimate stage of the final product so long as the different stages result in manufacture of excisable goods with the aid of power. Such a concept is not approved ....