1998 (7) TMI 354

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....spondent. [Order per : V.K. Agrawal, Member (T)]. - Shri Gopal Prasad, learned Advocate submitted that the appellants are manufacturing offset printing plates. A show cause notice dated 8-10-1990 was issued to them for demanding central excise duty amounting to Rs. 1,05,998.97 paise for the period from April, 1990 to August, 1990 as they had removed offset printing plates without observing any ....

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....s well within the exemption limit of Rs. 15 lakhs as provided under Notification No. 175/86. 2. Heard Shri H.K. Jain, learned SDR. 3. We find that the appellants have clearly in their reply to the show cause notice had claimed the benefit of Notification No. 175/86. The learned Advocate also showed that the Notification No. 175/86 is available in respect of the goods under Sub-heading ....