1981 (1) TMI 257

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....S. Venkataraman, Member, C.B.E. & C.]. - This is an appeal filed by Saru Smelting Pvt. Limited, Meerut, against Collector of Central Excise, Meerut's order conveyed by the Superintendent of Central Excise, Meerut vide his letter C. No. CPL/SARU/TI 68/MOR II/75/l181, dated 9-10-1979. 2. The issue involved is the interpretation of Notification No. 119/75-CE, dated 30-4-1975 under which exemp....

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.... under the definition of `manufacturer' given in the said Section of the Act. 4. It appears that the Department was extending to them the benefit of this Notification, but in the meanwhile G.O.I. in a different case in its order-in-revision had held that the benefit of Notification would be available to only those manufacturers where an article intended to undergo some manufacturing proces....

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....his letter, the Superintendent has clearly mentioned that he was conveying the order of Collector of Central Excise, Meerut. Therefore, the Board feels that this matter may be decided on merits by the Board by treating the Superintendent's letter as an order of the Collector, conveyed through the Superintendent. 7. Shri D.R. Gupta, Authorised Counsel appeared on behalf of the appellant at ....