- (1.) This is an appeal by the assessees under section 35l (b) of the Central excises and Salt Act, 1944, against the final judgment and order No. E/1863/98-B1 dated 17.9.1998 passed in Appeal No. E/829/92/-Bl by the Customs Excise and Gold (Control) appellate Tribunal, New Delhi, imposing inter alia duty amounting to Rs. 3.15 lacs and denying exemption under notification No. 175/86/ce dated 1.3.1986.
(2.) Briefly stated, the facts are as follows: the appellants are the manufacturers of components of machinery falling under chapter 9024.90. They also manufacture gear boxes and gear box covers falling under chapter 8483. 00 of the schedule annexed to the Central excise Tariff Act, 1985. In order to manufacture the aforestated items, the appellants use iron and steel products falling under chapter 7209, 7203 and 7203.20 as inputs. The appellants are having permanent small scale industry registration granted by D. I. C. , kolhapur.
(3.) Being a small scale industry, the appeliants were entitled to the benefit of Central excise Notification No. 175/86-CE dated 1.3.1986.;