83/2000 A dated 18.2.2000 and Misc.
The said classification list was verified by the Central Excise authorities and duly approved by the Asstt.
175/ 86 exemption is available only to a factory which is an undertaking registered with the Director of Industries and that the factory where the goods are manufactured and removed should be an undertaking registered with the Director of Industries before the exemption provided by the numberification companyld be extended.
In October, 1986 and October, 1987, the factory at Coimbatore was visited by the Central Excise Revenue Audit authorities.
Order No.
2003 1 SCR 98 The Judgment of the Court was delivered by SHAH, J. The questions which were companysidered by the Customs, Excise Gold Control Appellate Tribunal, New Delhi hereinafter referred to as CEGAT in Final Order No.
302 303 of 2002 In these appeals, final order No.
T SI/235/75 dated 23.5.1973.
The said factory at Trivandrum was registered with the Department of Industries at Kerala State as a Small Scale Industry vide Registration No.
During the year 1986 87 and 1987 88, the Company cleared their goods availing the exemption in terms of Notification No.
A/ 51/86 87 dated 26.5.86 in respect of excisable goods produced by them and claimed exemption applicable to small scale manufacturers in terms of Notification No.
as a branch of the main undertaking at Trivandrum.
147/2000 A dated 22.12.2000 are challenged.
175/86 dated 1.3.1986 as amended and submitted their monthly RT 12 returns which were duly assessed by the Range Superintendent, Coimbatore I Division and returned to the Company.
1467/99 B dated 5.1.2000 arising out of Appeal No.
Collector of Central Excise, Coimbatore I Division.
The Tribunal, therefore, set aside the order passed by the adjudicating authority and the department was directed to refund the amount expeditiously.For the year 1986 87, the Company filed a classification list S. No.
175/86 dated 1.3.1986 as amended .
