TMI Blog1986 (6) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ers manufacture diverse kinds of P.V.C. insulated cables including cables, both for overground and underground use in the tele-communications and for the purpose of telephones. The petitioners have supplied the cables not only to the Government of India Undertakings such as Indian Drugs and Pharmaceuticals Ltd., the Indian Ordnance Factories at Kirkee, Bhabha Atomic Research Centre, but also to other manufacturers. 2. The Government of India, Ministry of Finance, in exercise of powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 issued exemption Notification No. 50 of 1968 dated March 23, 1968 exempting wires and cables falling under Item No. 33-B of the first Schedule to the Central Excises and Salt Act, 1944 fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated May 20, 1970. The petitioners filed Revision Application before the Government of India but that application also ended in dismissal by an order dated May 30, 1977. In the meanwhile, on June 25, 1973, the petitioners filed refund claim for Rs. 99,175.60 for cables cleared between March 28, 1968 and May 29, 1973. Against the order of the Central Government rejecting the Revision Petition, the petitioners approached Gujarat High Court by filing Writ Petition being Special Civil Application No. 315 of 1978 and the Gujarat High Court by order dated August 25, 1980 set aside the order of the revisional authority and remitted the matter back to the Appellate Collector for de novo adjudication. After the matter was remitted back to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of the cables by the petitioners does not fall under Serial No. 2(ii) and (iii). Now, it is difficult to appreciate how the Appellate Collector could have relied upon these extracts, copies of which were furnished to the petitioners at the time of hearing. The copy of the extract from the letter of Director General, Posts and Telegraphs, New Delhi is annexed as Ex. K to the Petition and the perusal of the same indicates that possibly the extract is from the letter dated April 26, 1976. The petitioners had earlier filed Revision Petition before the Central Government on July 15, 1970 and that Revision Petition was disposed of on May 30, 1977. There is no material on record to indicate as to who forwarded the samples to the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample i.e. wire armoured telephone cable could be used though it is not used by the Telegraph Department. It further stated : - "In the absence of information about the specification according to which this sample has been manufactured, further comments in respect of this cable cannot be offered." These observations are enough to discard the opinion of Director General. The second extract is from the letter of Directorate General of Technical Development, New Delhi and copy of which is annexed as Ex. "L" to the petition. The perusal of the same indicates that it is an extract from the letter dated May 14, 1976 and the only relevant portion of this extract is that the underground telephone cables are being manufactured only by two Pub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced on this letter to indicate that not only the petitioners manufactured underground telephone cables but manufactured goods are approved by the Directorate General of Technical Development and sold to Public Sector authorities like Indian Ordnance Factories. In my judgment, this letter clearly indicates that the claim of the petitioners that they are manufacturing overground and underground tele-communication wires and cables is correct and they are entitled to the advantage of the exemption Notification dated March 23, 1968 and which was subsequently amended for time to time. The goods manufactured by the petitioners clearly fall within Serial No. 2(ii) and (iii) of Notification No. 50 of 1968 and the authorities below were clearly in e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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