Monthly production limit breach under an exemption notification bars concession for the entire financial year.

Exceeding the monthly production ceiling under Notification No. 22/1982-C.E. disentitled the manufacturer from the concession for the entire financial year. The Tribunal followed earlier orders, including the Special Bench view, that the limit was month-specific and that breach in any calendar month ? No, avoid non-English. Breach in any calendar month meant the notification benefit could not be claimed for the whole year. Applying that settled position, it held that the respondent, having crossed the limit in September 1992, was not entitled to the concession for financial year 1992-1993.

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Issues: Whether exceeding the prescribed production limit in a calendar month under Notification No. 22/1982-C.E. disentitled the manufacturer from the concession for the entire financial year.

Analysis: The Tribunal noted that the issue had already been decided in earlier orders in favour of the Revenue. The notified limit was month-specific, and the earlier decisions, including the Special Bench view, held that once the production ceiling for any calendar month was exceeded, the benefit of the notification was not available for the whole financial year. Applying that settled position, the Tribunal held that the respondent, having exceeded the limit in September 1992, could not claim the concession for the financial year 1992-1993.

Conclusion: The respondent was not entitled to the concession under the notification for the financial year 1992-1993; the issue was decided in favour of the Revenue.

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