1984 (6) TMI 259

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....ng the arguments of Shri Koshy Chandy, Authorised Representative of the appellant, and upon hearing the arguments of Shri S.K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following order : 3. By his order C.No. IV/16/99 T. 1 dated 18-5-82, the Assistant Collector of Central Excise, Madras VII Divison, Madras ordered deposit of a sum of Rs. 12,197.22 wnich was incorrectly availed of by the appellants in respect of control panels, alternators and I.C. engines used as component parts in the manufacture of diesel generating sets under the provisions of Notification No. 201/79 dated 4-6-79. The appellants had received the component parts under cover of Xerox copies of gate passes issued by the....

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....e representative of the appellants also submitted that para 5(b) of the notification requires that the goods should be under cover of a gate pass. It does not specify that the gate pass must be in the name of the appellants themselves. In the present case gate passes were available. Hence, there, is no impropriety in the availing of the set off. 5. The Senior Departmental Representative, on the other hand, contends that Notification No. 201/79 is one granting exemption. It has to be construed strictly. The procedure set out in the said notification is similar to the one under Rule 56A. Rule 56A(3)(i)(b) provides for receipt of materials or component parts under cover of gate pass. In interpreting this provision, in the case of M/s. ....