1983 (5) TMI 238

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.... case are as follows :- The appellants are manufacturing goods falling under Tariff Item 68 in their House Furnishing Factory and have claimed exemption from payment of duty on first clearances upto the value of Rs. fifteen lakhs as per Notification No. 89/79, dated 1-3-1979. They have submitted a statement of the total value of capital investment made from time to time on Plant and Machinery in the Housing furnishing Unit showing the capital investment as Rs. 2,40,501.95. As they were not permitted to avail the exemption under the Notification mentioned above, they were paying duty under protest. Meanwhile they were periodically sending their claims for refund in time. The Lower Authority in the impugned order has held the view that the....

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.... P or P Medicines, Steel Furniture and Tariff Item 68 goods is independent by itself and not one single unit, and is also functioning under separate Central Excise licence. Their point is that they are separate legal entities maintaining the separate sets of accounts for both Central Excise and Sales Tax purposes. On these grounds they urge that their claims for refund deserve to be allowed. 4. The first basic issue to be decided in the matter would be whether the five units under the name and style of M/s. Spencer & Co., Madras could be held to be separate units for the purposes of Central Excise. Another important question that would be relevant for decision in the present appeal is whether the five factories are separately regist....

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....f Notification No. 89/79, as superseded by Notification No. 105/80, dated 19-6-1980. 7. Controverting the arguments advanced on behalf of the appellant, Shri Tayal, SDR, urged that as has been succinctly stated in the order of the Appellate Collector the question to be decided in this appeal is whether the words used "industrial units" in the proviso to the Notification apply to the entire factory or only to that part of the factory which produces goods under Tariff Item 68. From a perusal of the relevant Notification, Shri Tayal submitted that in view of the fact that in Notification No. 89/79, the expression `factory' has been assigned the meaning given to it in the Factories Act, it would not be possible to treat the expression `....