TaxTMI 
TaxTMI 
1982 (6) TMI 247
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.... 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 ₹ 95,000/- on them and confiscating 36 capacitors seized from them but allowing them to be redeemed on payment of a fine of ₹ 5,000/-. The Additional Collector has observed that the duty liability of....
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....ollector 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 appellants through the assembly ....
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....s 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 factories within the meaning of F....