1996 (5) TMI 252

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....nts. [Order per : T. P. Nambiar, Member (J)]. - The present appeal is directed against the Central Excise duty demand of Rs. 6,44,893.48 on 8956.854 MTs of Cement Clinker manufactured and removed by the appellants from 1986-87 to 1987-88. The main ground on which the appellant was not allowed the benefit of Notification No. 119/86-C.E., dated 1-3-1986 was that they have not followed the Chapter....

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....luk, Tumkur Dist. on 14-4-1987 found that the said factory is engaged in the manufacture and clearance of clinkers falling [in] Chapter sub-heading No. 2502.10 of Central Excise Tariff Act, 1985. They were receiving raw materials like lime stone, coke breeze and clay from M/s. Nandi Cements holders of licence L-4 No. 1/Cement/86 situated in the same survey No. and premises and after converting the....

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.... such circumstances the claim for the benefit of Notification No. 119/86 should have been given to the appellants. 4.  We have heard the learned JDR for the department Shri Arulswamy who stated that the appellants have not complied with the Chapter X procedure and they are not entitled for the same. 5. The learned advocate Shri G. Sampath relied on the following decision to justify tha....