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TMI Blog1978 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of India have considered the points urged in the reply to the Show Cause Notice for review, and also at the time of personal hearing. 2. The party, M/s. Precision Products of India were manufacturing nuts and bolts specified under Notification No. 13/76, dated 23-1-1976 and were enjoying exemption on their products up to the value of Rs. 5 lakhs as provided in Notification No. 158/71, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence for less than 12 months immediately preceding the months in which they make the appeal for simplified procedure (2) who apply for licence for the first time on or after 1-1-1976 and (3) those specified in Sub-rule 3A of Rule 173RA of Central Excise Rules, 1944 and therefore, the Notification was not attracted in the present case. He observed that during the period from 1-4-1976 to 20-8-1976, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present instance. The demand for duty therefore should be dropped and the order-in-appeal up-held. 6. Government of India accept the above pleas of the party. The party, required to work under physical control during the specified period, in terms of Sub-clause (1) of Rule 173RJ, cannot be debarred from availing of the benefit of exemption conferred by Notification No. 158/71. Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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