2002 (5) TMI 728

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.....D. Bodade, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an appeal filed by the assessee against the decision of the Commissioner of Central Excise and Customs, Vadodara whereunder he had declined the benefit of Notification 175/86 claimed by the appellant. The appellant is manufacturing machinery equipments and structures falling under chapter sub-headings....

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....the Notification 175/86, by having recourse to mis-statement and with a deliberate and wilful intent to evade payment of duty, the appellants have evaded duty of Rs. 10,20,597/-. On the basis of the same, show cause notice was issued on 14-2-1995 and on adjudicating the same, the aggrieved assessee has filed the instant appeal. 2. It is contended by the appellant before us that the fact that....

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....tification 175/86, Paragraph 4 thereof says that the exemption contained in the notification shall be applicable only to a factory which is an undertaking registered with the Director of Industries, in any State as a small scale industry under the provisions of the Industries (Development and Regulation) Act, 1951. In this case there has been issuance of provisional certificates by the State autho....