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1981 (8) TMI 228

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....l filed by Binjusaria Steel Industries, Hyderabad against Order No. 47/80 Adjn./Order No. 16/81, dated 21-4-81 passed by the Collector of Central Excise, Hyderabad. 2. A personal hearing was granted by the Board to the appellants on 31-8-1981 at Madras when Shri P S. Subramaniam, Authorised Representative, appeared on their behalf. 3. Reiterating the submissions in the memorandum of th....

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....if he files a declaration " 7. It is, therefore, essential that a declaration prescribed in the Notification is filed by the appellants for availing of the exemption contained therein. 8. The time when such declaration is required to be filed has, however, not been specified in the Notification. 9. The Form in which the declaration is to be filed has also not been prescribed in t....

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....letter dated 15-7-1980, (received by the Department on 5-12-1980) which has been submitted in the form prescribed under Notification No. 111/78-CE, dated 9-5-1978, contains the information against Item 6 of the Schedule (Value/Quantity of the goods estimated to be cleared in the current financial year) that such value is not likely to exceed ₹ 5 lakhs. 14. The Board also observes that ....