CAPSTAN METERS (INDIA) LIMITED Vs. CCE

JUDGEMENT

(1.) The issue involved in these three appeals, filed by M/s. Capstan Meters (India) Ltd., is whether the benefit of Notification No. 175/86 -CE, dated 1.3.1986 is available in respect of the goods manufactured by them.

(2.) 1 Shri K.K. Anand, learned Advocate, submitted that the Appellants manufacture water meters and parts thereof and dirt boxes; that they were licensed under the Industries (Development and Regulation) Act 1951; that they were also not registered as a SSI unit with the Director of Industries of State; that, however, they were availing the benefit of Notification No. 77/85 -CE prior to 1.3.86; that from 1.3.86 to 30,10.87, they availed of the exemption under Notification No. 175/86 -CE; that after amendment of Notification No, 175/86 -CE by Notification No. 244/87 -CE dated 30.10.1987, they were asked to pay demand of duty short paid during the period from 30.10.87 to 31.3.88 as the units registered under the IDR Act with the Directorate General of Technical Development were no more eligible for the SSI benefit under Notification No. 175/86; that the Assistant Commissioner, under Order -in -Original No. 19/89 dated 29.3.89 denied the benefit of the Notification and confirmed the demand of Rs. 1,97,311.97p. He also mentioned that the Assistant Collector under Order -in -original No. 54/91 dated 29.10.91 rejected their classification list effective from 1.4.91 claiming exemption under Notification No. 175/86; that a show cause notice dated 1.9.91 was issued for demanding duty Rs. l,54,929.71p for the period from 1.4.91 to 25.7.91.

(3.) 1 The learned Advocate then mentioned that the Commissioner (Appeals) has, under the impugned order, disposed of three appeals arising out of Order -in -original Nos. 19/89 dated 29.3.89, 23/93 dated 19.3.93 and 63/93 dated 23.5.93.