TIGRI FABRICATION CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides. Appellant filed this appeal against the Order -in -Original No. 9/2003, dated 22 -10 -2003 passed by the Commissioner of Central Excise, New Delhi whereby the benefit of Notification No. 198/87 -C.E., dated 28 -8 -1987 was disallowed in respect of the goods manufactured by the appellants.

(2.) The contention of the appellant is that as per the Notification, goods classifiable under Chapter Heading 94 are exempted from payment of central excise duty subject to the condition that such goods are genuine products of a village industry; such goods marketed by or with the assistance of the Khadi and Village Industries Commission; the manufacturer of such goods is to produce a certificate from the KVIC regarding genuine products of village industries and the same are marketed by or with the assistance of KVIC. The contention of the appellant is that the necessary certificate was produced by the appellant. Genuineness of the certificate is not disputed by the Revenue, however, the benefit of Notification was denied on the ground that the goods in question are not marketed by the KVIC.

(3.) The contention of the Revenue is that there is no evidence produced by the appellant that goods manufactured by the appellants are marketed by them or by KVIC. Therefore, they are not entitled to the benefit of Notification.