S.D. Jha, Member (J.)

1. The main question for decision in this appeal to the Tribunal is whether the appellants, who carried out fabrication work in the year 1979-80 without obtaining a Central Excise Licence are entitled to benefit of Notification No. 89/79-C.E., dated 1-3-1979. Respondent has also filed what is described as a cross-objection in which the only prayer is to uphold the order of the Collector,

2. Notification No. 89/79-C.E., dt. 1-3-79 exempts goods falling under T.I. No. 68 cleared for home consumption on or after the first day of April in any financial year by or on behalf of a manufacturer from one or more factories :

(a) in the case of first clearances of the said goods upto an aggregate value not exceeding rupees fifteen lakhs, from the whole of the duty of excise leviable thereon; and

(b) in the case of the clearances (being clearances of the said goods of an aggregate value not exceeding rupees fifteen lakhs), immediately following the said first clearances of the value of excise leviable thereon as is in excess of four per cent ad valorem.

This concession is conditional on the capital investment on plant and machinery installed in the industrial unit, in whi