Nikeda Art Vs. Collector of Central Excise

.....to rs. 1,05,998.97 paise for the period from april, 1990 to august, 1990 as they had removed offset printing plates without observing any central excise formalities. the additional commissioner in the impugned order held that the process of manufacturing offset printing plates is a process of manufacture as defined under section 2(f) of the central excise act, and such plates are classifiable under heading 84.42. learned advocate submitted that he is not challenging the classification of the product and he is only pressing the appeal for seeking the benefit of exemption under notification no. 175/86, dated 1-3-1986 contending that they were in possession of small scale registration certificate from the directorate of industries in maharashtra which was also enclosed with their reply to the show cause notice. he further submitted that even as per the show cause notice, the total value of clearance is only rs. 6,73,009 which is well within the exemption limit of rs. 15 lakhs as provided under notification no.175/86.3. we find that the appellants have clearly in their reply to the show cause notice had claimed the benefit of notification no. 175/86. the learned advocate also showed that the notification no. 175/86 is available in respect of the goods under sub-heading 84.42 of the central excise tariff. the additional commissioner has not dealt with this issue in the impugned order. he has only observed that no evidence has been produced concerning the claim of exemption by the party; that no declaration or other information has been produced by the assessees to substantiate their claim for exemption. as it has been shown to us that the claim for benefit of the notification was made by the appellants and the copy of the ssi certificate was also enclosed, the additional commissioner should have decided the availability of the notification in the impugned order. we find that the value of clearances is much below the exemption limit and the benefit of the.....