TMI Blog1982 (6) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... gineers against the orders of the Additional Collector of Central Excise, Bombay, imposing a penalty of ₹ 95,000/- on them and confiscating 36 capacitors seized from them but allowing them to be redeemed on payment of a fine of ₹ 5,000/-. The Additional Collector has observed that the duty liability of the appellants was required to be judged in terms of Notification No. 176/77 and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their representatives. 4. The Advocate Shri J. Banerjee and Consultant Shri V.N. Desai appeared for the hearing along with S/Shri Shahbudin, P. Panjwani and S.P. Panjwani of the appellants. They explained the manner in which the capacitors were being manufactured by the appellants through the assembly process. Paper capacitors were being purchased by them from different firm like M/s. Asian Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. However, this definition was amended in the Budget of 1979 deleting the reference to production in a unit other than a factory but simultaneously an exemption notification No. 85/79, dated 1-3-1979 was issued exempting goods which were produced in units which were not factories within the meaning of Factories Act. The additional Collector has overlooked this subtle change and has concluded tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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