1978 (11) TMI 62 - CGOVT - Central Excise

Summary

The Government of India considered the points raised in the reply to the Show Cause Notice and during the personal hearing. M/s. Precision Products of India did not opt for the simplified procedure but continued to clear goods duty-free. The appellate Collector allowed the appeal stating that Notification 14/76 did not apply in this case. The Government accepted the party's plea that they were within the exemption limit and dropped the demand for duty. Review proceedings were dropped.