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S.D.JHA, A.J.F.D’SOUZA, M.SANTHANAM
Bajaj Tempo Ltd. – Appellant
Versus
Collector of Central Excise, Pune – Respondent
A.J.F. D'Souza, Member (T)
1. The appeal to the Central Board of Excise and Customs under Section 35 of the Central Excises and Salt Act, 1944 against order-in-original F. No. V (34A) 15-49/Adj/8099, dated 3-6-82 passed by the Collector of Central Excise, Pune has been transferred to the Tribunal for disposal as if it were an appeal, under the provisions of Section 35P (2) of the said Act.
2. The appellants hold Central Excise licences to manufacture Motor Vehicles excisable under Item 34 as well as Internal Combustion Engines falling under Item 29 of the First Schedule, which are also components of parts of motor vehicles, since 1963. In May 1971, Notification No. 101/71, dated 29-5-71 was issued by which specified motor vehicle parts and accessories falling under Item 34A were exempted from duty provided it was proved to the satisfaction of the Collector of the Central Excise that they were intended to be used as original equipment parts by manufacturers of motor vehicles and the procedure set out in Chapter-X of the Central Excise Rules, was followed. The appellants applied for a L 6 licence through their application dated 4-6-71 mentioning that remission of duty was desired
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