1981 (1) TMI 269

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.... where the Government in exercise of their powers under section 36(2) of the Central Excises and Salt Act, 1944 issued a show cause notice to M/s. Eagle Flask Pvt. Ltd. (hereinafter called the assessee) asking them to show cause why the order-in-appeal No. 1288/79, dated 29-10-1979 passed by the Appellate Collector of Central Excise, Bombay be not set aside and such order as deemed fit be not pass....

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.... manufacture of which no process is ordinarily carried out with the aid of power. The assessee's contention was accepted by the Appellate Collector who held that they were eligible for the exemption. The show cause notice was issued to them by the Government on the ground that the assessee got the components of the finished goods manufactured on their behalf from outside parties and since the comp....

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....on would not mean that the components were not manufactured on their behalf from outside. As Exhibit 'A' to the reply to the show cause notice they have enclosed a copy of letter dated 15-12-1979 which was sent by them to the Asstt. Collector of Central Excise, wherein they had clarified that they placed orders with M/s. Metal Box Co. India L-12-Bombay for their components and that no raw material....