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G.SANKARAN, V.T.RAGHAVACHARI
Saurabh Construction Co. – Appellant
Versus
Collector of Central Excise, Indore – Respondent
V.T. Raghavachari, Member (J)
1. The appellants are M/s. Saurabh Construction Company, a unit of Kalani Asbestos Cement t (P) Ltd. The appellants manufacture RCC spun pipes; A.C. pressure pipes and tiles in different shades. The RCC spun pipes are classifiable under Tariff Item 68 CET. The appellants contended that under Notification No. 176/77-CE dated 18-6-1977 these RCC pipes manufactured and cleared by the manufacturer for home consumption were exempt from duty since the total value of the capital investment on plant and machinery installed in the industrial units was less than Rs. 10 lakhs and the value of the clearances of such goods during the preceding financial year was less than Rs 30 lakhs. This claim was rejected by the Assistant Collector under order dated 19-1-1979 and the same was up-held by the Appellate Collector under his order dated 8-12-1981. The appellants preferred a revision petition to the Central Government, which, on transfer, is now before us as this deemed appeal.
2. By letter dated 20-11-1986 the appellants had communicated that as the amount involved is small they will not be personally attending the hearing and that we may decide the case on the ba
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