P.C. Jain, Member (T)

1. This is originally a revision application transferred to the Tribunal as an appeal under the provisions of Section 35P of the Central Excises and Salt Act, 1944, hereinafter referred to as the Act. The revision application was filed against an order-in-appeal passed by the Central Board of Excise and Customs which has confirmed the order-in-original passed by the Collector of Central Excise, Baroda.

1.1. Facts in brief leading to the impugned order are as follows:

1.2. In the course of checks by the Central Excise Officers on 22-7-1978 it was revealed that the appellant company was engaged in manufacture of textile machinery parts and accessories falling under Tariff Item 68. Earlier the company had held an L-4 licence for manufacture of the said goods. From January 1977 it availed of exemption from duty on the ground that the total number of workers employed by it was less than 50. Since the basis of exemption underwent a change in Notification 176/77-C.E., dated 18-6-1977 to the aggregate clearances of a factory during the preceding financial year, the company submitted an application to the jurisdictional Assistant Collector of Central Excise claiming