2000 (6) TMI 421

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....pellant. Shri Ravinder Babu, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  A show cause-cum-demand notice dated 10-5-1988 was issued to the appellants herein for recovery of Central Excise Duty of Rs. 34,547.40 on envelopes falling under CET Sub-heading 4817.00 cleared without payment of duty for the period 1-3-1988 to 31-3-1988. The notice was withdrawn b....

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....he issue of exemption under SSI Notification 175/86 as the appellants were not entitled to exemption on envelopes under Notification 43/86. On remand, the Assistant Collector held that the benefit of the Notification 175/86 was not available to the appellants since the value of clearances was to include the clearance value of envelopes. He, therefore, confirmed the duty demand. The Collector (Appe....