Judgment :-

S.B. Sinha, J.

1. Leave granted.

2. Appellant is a company incorporated and registered under the Indian Companies Act, 1956. It is engaged in the manufacturing of M.S. conduit pipes with effect from 29th March, 1990. It is registered as a Small Scale Industrial Unit with the Directorate of Industries of the State of U.P.

3. An investigation was said to have been carried out by the Preventive Unit of Saharanpur Division of the Central Excise Department in regard to the business activities of the appellant in which it was observed that it had neither obtained any Central Excise licence for manufacture of conduit pipes nor filed any declaration with the department for granting them exemption from the licensing provisions. It is, however, now not disputed that the appellant on or about 22nd January, 1991 informed the Section Officer of the Central Excise, Roorkee that it had been manufacturing M.S. conduit pipes and its production is exempt from payment of Excise Duty in terms of Notification No.202/98-CE dated 20th May, 1988. It, furthermore, appears from the letters addressed by the appellant to the Superintendent, Customs and Central Excise, Rishikesh dated 29th April, 19