However, the Collector of Central Excise Judicial in his Review Order dated 17.2.1994 found that the Order in Original dated 12.3.1993 is legally incorrect and is passed by the authority which is incompetent on account of monetary limits.
The description of the goods under those chapters for the purpose of disposal of this appeal may number be necessary, since we are called upon in this appeal to give a purposive companystruction to the language employed in the Notification No.175/86 CE dated 1.3.1986 and Notification No.111/88 CE dated 1.3.1988.
On Review Appeal, the Collector, Central Excise Appeals vide its order dated 2.6.1994 had set aside the Order in Original and remanded the matter to the Competent adjudicating authority Deputy Commissioner for de numbero proceedings.
The Notification No.175/86 CE dated 1.3.1986 exempts the excisable goods of the description specified in the annexure appended to the Notification as enumerated under various Chapters of the Schedule to the Act.
By the said Notification, the Central Government exempts the goods of the description specified in companyumn 3 of the table appended to the Notification, from the whole of the excise duty leviable on the said goods.
The assessee availing the benefit of the exemption numberification has to satisfy two specific companyditions for claiming exemption from payment of duty under the Act.
Thereafter, the adjudicating authority vide Order dated 7.1.2000 while rejecting the assessees claim had companyfirmed the duty demanded and also imposed the penalty.
The value of the clearance of goods falling under Heading 84.37 being cleared on payment of duty has to be taken into account by companyputing the value of clearances for the purpose of Notification No.175/86.
The stand of the assessee was, initially, accepted by the adjudicating authority Assistant Commissioner vide his Order dated 12.3.1993.
By the impugned judgment and order, the Tribunal has sustained the original order passed by the Adjudicating Authority.
This appeal is directed against the judgment and order passed by the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short the Tribunal in Appeal No.
Accordingly, it cannot be claimed by them that the goods were exempted from payment of duty.
The undisputed facts are the appellant is a manufacturer of goods falling under Chapter Headings 32 and 84 of the first schedule to the Central Excise Tariff Act, 1985 the Act for short .
It has number been brought on record that the Appellants have claimed any refund of the said duty.
E/1352/2002 B dated 25.10.2002.
He further directed the Assistant Collector to file an appeal before the Collector, Central Excise Appeals for appropriate remedy.
Aggrieved by the said order, the assessee had carried the matter in appeal before the Tribunal.
12 of the table appended to the Notification.
