2004 (4) TMI 176

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....mber (J)]. - Heard both sides. Appellant filed this appeal against the Order-in-Original No. 9/2003, dated 22-10-2003 passed by the Commissioner of Central Excise, New Delhi whereby the benefit of Notification No. 198/87-C.E., dated 28-8-1987 was disallowed in respect of the goods manufactured by the appellants. 2. The contention of the appellant is that as per the Notification, goods classifia....

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....appellant that goods manufactured by the appellants are marketed by them or by KVIC. Therefore, they are not entitled to the benefit of Notification. 4. We find that the appellant produced the necessary registration certificate from the KVIC (Ministry of Industries, Government of India) to confirm that the unit is working according to the pattern and principles of KVIC and that the unit is bein....

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.... (2) of the Table hereto annexed and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule : Provided that - (a) such goods are genuine products of a village industry; and (b) such goods are marketed by or with the assistance of the Khadi and Vil­lage Industries Commi....