1987 (11) TMI 195

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..... ent. [Order per : V.T. Raghavachari, Member (J)]. - The respondents M/s. Modern Theaters Ltd. cleared four prints of a dubbed film "Bandipotu Mutha" (Telugu) and four prints of dubbed film "Asaadualaku Asaduythlu" (Telugu), availing the exemption under Notification 275/77-C.E., dated 12-8-1977. Show cause notice, dated 21-8-1981 was issued to them that since the duty concession in respect of th .....

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..... n person or through authorised representative. None has therefore appeared on behalf of the respondents. We have heard Shri Balbir Singh for the department and have perused the records. 3. In allowing the appeal before him the Collector noted that he was doing so in view of the order, dated 3-1-1981 of the Central Board of Excise and Customs in the case of Prasad Film Laboratories. The Collector .....

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..... appears to us that the said result may not follow from the decision reported in 1987 (29) E.L.T. 460. The said case related to a feature film which had no spoken words and therefore the sound track remained the same in all the versions the difference between two several language versions, being only with reference to a small introductory portion in which the story of the film had been displayed in .....

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..... he different versions had been by way of dubbed films in the normal sense he would have been inclined to grant the benefit of exemption in respect of each language version. It is for the reason that in the said case the different versions were not dubbed films in the normal sense that the Collector refused the exemption for the different language versions. This Tribunal also took note of the said .....

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..... elugu. In the circumstances we are satisfied that the respondents were entitled to the separate exemption claimed by them in respect of the dubbed versions. 7. We accordingly hold that the confirmation of the demand by the Assistant Collector was not a proper and that the order of the Collector (Appeals) setting aside the same was correct. 8. This appeal is accordingly dismissed.
Case laws, .....

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