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TMI Blog1981 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... se of their powers under section 36(2) of the Central Excises and Salt Act, 1944 issued a show cause notice to M/s. Eagle Flask Pvt. Ltd. (hereinafter called the assessee) asking them to show cause why the order-in-appeal No. 1288/79, dated 29-10-1979 passed by the Appellate Collector of Central Excise, Bombay be not set aside and such order as deemed fit be not passed. The assessee replied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ordinarily carried out with the aid of power. The assessee's contention was accepted by the Appellate Collector who held that they were eligible for the exemption. The show cause notice was issued to them by the Government on the ground that the assessee got the components of the finished goods manufactured on their behalf from outside parties and since the components were manufactured with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were not manufactured on their behalf from outside. As Exhibit 'A' to the reply to the show cause notice they have enclosed a copy of letter dated 15-12-1979 which was sent by them to the Asstt. Collector of Central Excise, wherein they had clarified that they placed orders with M/s. Metal Box Co. India L-12-Bombay for their components and that no raw materials were supplied by them to M/s. Met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not disputed that no power was used by them in their factory and, therefore, the goods should got the benefit of notification No. 170/77. 4. Government find considerable force in the assessee's contentions. Government observe that the facts on records do not establish that the components could be said to have been manufactured on behalf of the assessee. Further since no power was used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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