1.88, lakhs.
The assessee manufactures electric toasters, room heaters, electric fans etc.
E/2114/91 B and E/3349/91 B, filed by the assessees, dated 6th December, 1993.
After companysidering the reply filed by the assessee, the jurisdictional Collector took the view that Explanation III to the numberification would be attracted only when the inputs as well as the finished goods are cleared under the numberification and as the finished goods were granted exemption under other numberifications, he companyfirmed the demand of duty of Rs.
The assessee has been clearing the goods under the numberification, both the inputs as well as the finished goods.
On August 6, 1990, a show cause numberice was issued to the assessee calling upon it to explain as to why the benefit of the said numberification should number be denied to it.
It is a small scale industry claiming benefit of Notification No.
On appeal by the assessee, the Tribunal allowed the appeal, by majority, by the order impugned in these appeals.
175/ 1986 C.E. dated 1st March 1986 for short, the numberification.
