1985 (6) TMI 174

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....manufacturers of vegetable Non-essential Oils falling under item 12 of the Central Excise Tariff, soap falling under item 15 of Central Excise Tariff, Glycerine falling under item 14-C of Central Excise Tariff and other goods NES falling under item 68 of the Central Excise Tariff, manufactured 28,830 MT of soap and removed 20,330 MT during the period from October, 1980 to December, 1980 without payment of duty under Notification No. 80/80-Central Excise dated 19-6-80, although exemption under the above Notification was not admissible to them as they manufactured and cleared complete machinery valued at Rs. 52,27,622/- in the financial year 1979-80. He has also held that the appellants classified this soap under sub-item (1) of item 15 of th....

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....earned Advocate for the appellants has submitted that appellants were multiple manufacturer and certain machineries were also fabricated by them within the factory. He has said that those machineries would not come within the purview of the Notification No. 80/80-C.E. and their total clearance in the financial year 1979-80 did not also exceed Rs. 20 lakhs. Therefore, the benefit of exemption under the said Notification was admissible to them in respect of the soap cleared from the factory. He has further submitted that the department initiated separate proceedings in respect of clearance of the machinery valued at Rs. 54,34,062/- in the financial year 1979-80. In the said proceedings the Adjudicating Officer held that out of the aforesaid m....