1999 (9) TMI 538

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.... (J)]. -  The appellants, vide letter, which was received on 24-3-1999 made a request to decide the appeal on merit. 2. The appellants filed this appeal against the order-in-appeal dated 11-2-1992 passed by the Collector of Central Excise (Appeals). In the impugned order, the benefit of Notification 185/86-C.E. was denied to the appellants. 3. Heard Shri S. Nunthuk, ld. JDR and p....

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....t. 6. The Notification No. 185/86-C.E., dated 1-3-1986 is reproduced below : "In exercise of the powers conferred by sub-section (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all goods specified in Annexure-I to this notification (hereinafter referred to as "specified goods") , falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1....

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.... 1985 (5 of 1986).             ANNEXURE-II 1. No. 56/75-Central Excises, dated the 1st March, 1975. 2. No. 57/75-Central Excises, dated the 1st March, 1975. 3. No. 116/75-Central Excises, dated the 30th April, 1975. 4. No. 12/79-Central Excises, dated the 6th January, 1979." 7. From the reading of the above ....

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....duced by the Village Industry and Notification 12/79, as mentioned in Annexure II provides the exemption to the goods falling under Item 68 of the erstwhile tariffs, if mentioned in prison. 9. From the reading of the Notification No. 185/86, it is clear that the goods falling under Item 68 of the erstwhile tariff is exempt from payment of duty, if manufactured by the factory as contained in ....