1982 (6) TMI 247

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....: Shri J. Datta, Member, C.B.E & C.]. - This is an appeal from M/s. Champion Engineering Mechanical and Electrical Engineers against the orders of the Additional Collector of Central Excise, Bombay, imposing a penalty of Rs. 95,000/- on them and confiscating 36 capacitors seized from them but allowing them to be redeemed on payment of a fine of Rs. 5,000/-. The Additional Collector has observed th....

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....rs of the Additional Collector be set aside. 3. The appellants were heard in New Delhi on 5-6-1982 through their representatives. 4. The Advocate Shri J. Banerjee and Consultant Shri V.N. Desai appeared for the hearing along with S/Shri Shahbudin, P. Panjwani and S.P. Panjwani of the appellants. They explained the manner in which the capacitors were being manufactured by the appell....

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.... entities. When Item 68 was inserted in the Tariff the description itself excluded the goods not manufactured in a factory. However, this definition was amended in the Budget of 1979 deleting the reference to production in a unit other than a factory but simultaneously an exemption notification No. 85/79, dated 1-3-1979 was issued exempting goods which were produced in units which were not factori....