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2005 (4) TMI 61 - SC - Central ExciseWhether the Appellants are entitled to benefit of Notification No. 262/86-C.E., dated 24th April, 1986? Held that:- The Appellants have accepted the authorization. They have shown themselves to be manufacturers. The Appellants are complying with the formalities under the Central Excise Act. The Appellants maintain the requisite records. The Appellants clear the goods. Condition No. (ii) of the Notification has been complied with by the Appellants and not by Vijay Oil Mill. It is the Appellants who had filed the classification list. It is the Appellants who had claimed the benefit of the said Notification. It can hardly now lie in the mouth of the Appellants to claim that Vijay Oil Mills were the real manufacturers. Further, as stated above, even if Vijay Oil Mills were the manufacturer they would not be entitled to the benefit of the Notification as they hold no licence nor comply with formalities under the Central Excise Act. They do not even pay excise duty. Thus no question arises of Vijay Oil Mills claiming benefit of the said Notification. Appeal dismissed.
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