COMMISSIONER OF C. EX. Vs. CONTROL TECH ELECTRONICS

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the impugned order dated 28 -2 -1994 passed by the Collector (Appeals) vide which he had reversed the order in original dated 15 -6 -1993 of the Assistant Collector who denied the benefit of exemption Notification No. 175/86 -C.E., dated 1 -3 -1986 to the respondents and confirmed the duty demand on them besides imposing penalty of Rs. 25,000/ -.

(2.) THE facts giving rise to this appeal may briefly be stated as under : -

(3.) THE respondents are engaged in the manufacture of membrane switches as per the drawings and specifications given to them by their customers. They filed classification lists claiming benefit of exemption Notification No. 175/86 -C.E. as SSI unit. Their classification lists were approved by the Assistant Collector but they were issued show cause notice by the jurisdictional Superintendent of Central Excise that they were not entitled to the benefit of the exemption notification as they were manufacturing and clearing membrane switches under the brand name/trade name of their customers. They were called upon to pay the differential duty of Rs. 2,43,607/ -.