1997 (7) TMI 223

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..... Negi, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Garware Plastic Polyester (P) Ltd. The matter relates to the eligibility of the parts of storage batteries to the benefit of exemption Notification No. 16/55-C.E., dated 18-4-1955. The Collector, Central Excise (Appeals) Bombay had held that the parts of electric batteries falling under Item ....

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.... the old Central Excise Tariff were not covered by the exemption under that Notification dated 18-4-1955. 4.  There is no dispute that the appellants were engaged only in the manufacture of parts of storage batteries. They were not manufacturing the complete batteries. The parts were supplied to their customer M/s. Chloride India Ltd who were using these parts in the manufacture of complet....

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.... had also submitted that in reply to the show cause notice the appellants had taken a plea that these containers and covers were made of plastics and the benefit available to the articles of plastics should have been extended to them. He had further submitted that they had taken this plea before the adjudicating authority but he had not discussed this issue in his order and in fact had not granted....

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....he appellate authority and no grievance had been made before the appellate authority of the personal hearing before the adjudicating authority we consider that the norms of the principle of natural justice have been sufficiently met in this case and that the matter does not require to be remanded back to the adjudicating authority as requested by the Learned Advocate for the appellants. 7.&emsp....