S. Duggal, Member (J)

1. The question, falling for determination in this appeal, filed before the Tribunal under Section 35B of the Central Excises and Salt Act, 1944, falls within a very short compass. The appellants, who are manufacturers of link chains, an excisable item under Tariff Entry 68 of the Central Excise Tariff (C.E.T. for short), effected clearances without payment of any excise duty during certain period, availing benefit of exemption notifications, being firstly, Notification No. 89/79, dated 1-3-1979, replaced later by Notification No. 105/80 dated 19-6-1980. The period in dispute, so far as the present appeal is concerned, relates to clearances effected between 1-8-1980 to 30-3-1981, during which period the notification under operation, namely, No. 105/80 exempted goods falling under Tariff Item 68 if the total turnover of the manufacturers did not exceed Rs. 30 lakhs, and the total capital investment towards Plant and Machinery installed, did not exceed Rs. 10 lakhs.

2. As a sequel to a visit of appellant's factory by Range Superintendent, on 5-8-1981, a notice to show cause was issued to the appellants, calling upon them to show cause as to why excise duty am