(1.) THIS is an appeal against Order -in -Appeal No. 206/ 89 dated 23.8.89 passed by Collector of Central Excise (Appeals), wherein the Order -in -Original C. No. IV/10/10/87/RC Dated 6.1.89 rejecting refund claim of Rs. 7,45.723.63 had been upheld.
(2.) HEARD Shri P.C. Anand, Learned Chartered Accountant for appellants and Ms. Aruna Gupta, Learned JDR.
(3.) BRIEF facts are that appellants have been denied SSI exemption under notification No. 175/86 -CE dated 1.3.86 because clearances of all units of M/s. TANSI have to be clubbed. Appellants are aggrieved that being a state PSU Corporation, they are maintained by Tamil Nadu Govt. and hence each units' clearances qualify for said exemption (no clubbing is attracted) in view of explanation V to the notification which reads as under: Explanation V - -For the purposes of this notification, where the specified foods are manufactured in a factory, belonging to or maintained by the Central Government or by a State Government or by a State Industries Corporation, or by a State Small Industries Corporation, or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account.