- (1.) The dispute is as to whether the Respondent is entitled to exemption under the Notification 88/88-C.E., dated 1-3-1988 which gives exemption to village industries i.e. where such goods are manufactured in rural areas by registered co-operative societies, or by women's societies or by the institution recognised by village Industries Commission or Board on certain conditions which are laid down in the said Notification. One of the conditions specified is that the exemption in respect of the goods mentioned in Serial Nos. 5 to 23 of the Table (where such goods which are exempted from excise duty are mentioned) shall be applicable only if individual components of such electronic goods are assembled in rural area of such societies. The Respondent herein was granted the exemption on the ground that it satisfied all the conditions contained in the Notification. However, thereafter a show cause notice was issued alleging that the condition of assembling the individual components in rural areas by the Respondent-society was not satisfied. The Respondent submitted its reply refuting the aforesaid allegation contained in the show cause notice. After considering the reply, the Commissioner was satisfied with the explanation and dropped the proceedings. The Department was not happy with the outcome and therefore after taking approval from the Board the Department preferred an appeal before the CEGAT. The CEGAT has dismissed the said appeal vide the impugned judgment.
(2.) On going through the order of the CEGAT we find that as a matter of fact it has been established by the Respondent that the conditions contained in the exemption Notification are satisfied. Not only this, the Respondent is armed with a certificate issued by the Department of the Electronic to the effect that the individual components were assembled in the factory of the Respondent which is in a rural area. In view thereof, we do not find any question of law which arises for consideration in the present appeal which is accordingly dismissed.;