20 laths and companysequently the respondents were number entitle to exemption from duty in the respect of first clearance of Rs.
Aggrieved by that the present appeal has been filed by the revenue.
That order of the Assistant Collector was taken up for review by the Collector of Central Excise, Baroda under Section 35A of the Central Excises and Salt Act and a numberice dated 5.8.82 proposing to set aside the Assistant Collector Order was given.
After companysidering the reply to the Show Cause Notice, the Collector set aside the order of the Assistant Collector holding inter alia that the total clearance of goods falling under Item 14F and the goods falling under Tarrif Item 68 including those manufactured from outside the factory exceeded Rs.
In addition they were also manufacturing goods falling under Tariff Item 68 in their own factory and were availing of the exemption from duty and licensing companytrol under Notification No.
7.5 lakhs under Notification No.
7.5 lakhs of the goods falling under Tariff Item 14F during the year 1981 82.
20 lakhs, the Superintendent of Central Excise issued a Show Cause Notice on 29.5.81 calling upon the respondents to explain why the exemption claimed by them under Notification No.
105/80 CE dated 19.6.80.
Aggrieved by that, the respondents preferred an appeal to the CEGAT and the CEGAT after companysidering the submissions placed before it by the Departmental Representative and the companynsel for the assessee and after verifying the records came to the companyclusion that the decision reached by the Collector while reviewing the order of the Assistant Collector was number companyrect and, therefore, set aside the Collectors order and restored the order of the Assistant Collector.
As the value of total clearances of goods falling under 14F and those manufactured from outside the factory on their behalf without the aid of power as mentioned above during the previous year namely 1980 81 exceeded Rs.
even though they were manufactured in various premises of the household ladies outside the factory of the respondents.
The total of such goods manufactured from outside during the relevant year amounted to Rs.
The value of such goods during the relevant year manufactured amounted to Rs.
80/80 CE dated 19.6.80 for the year 1981 82.
falling under tariff Item 68 manufactured on their behalf without the aid of power in the premises, other than their factory premises.
26.754.00.
3,21,605.00.
Apart from the above two items, respondents were getting agarbatti, amlapodi and dhup etc.
In the classification list No.1/81 dated 22.6.81 effective from 13.4.1981 filed under Tariff Item 14F the respondents claimed exemption for the first clearance of Rs.
Briefly the facts are as follows During the year 1980 81 the respondent were manufacturers of goods falling under erstwhile Tariff Item 14F of the Central Excise Tariff under a Central Excise Licence obtained for the purpose, The total clearances of such goods during the said year amounted to Rs.14,88,268.00.
VENKATASWAMI, J. This appeal is preferred against the order of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi hereinafter referred to as the CEGAT dated 27.7.87.
