https://www.taxtmi.com/caselaws?id=74507 Notification No. 71/78-C.E. was read as containing distinct exemption conditions for specified goods and for manufacturers clearing more than one excisable item. The Tribunal treated these clauses as independent alternatives, so exemption could not be denied merely because the limit for specified goods was exceeded if the aggregate clearances of all excisable goods remained within the applicable limit for multiple-item manufacturers. The interpretation was consistent with the Calcutta High Court view, and the departmental denial of exemption was held unsustainable. en-us Fri, 16 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74507 Notification No. 71/78-C.E. was read as containing distinct exemption conditions for specified goods and for manufacturers clearing more than one excisable item. The Tribunal treated these clauses as independent alternatives, so exemption could not be denied merely because the limit for specified goods was exceeded if the aggregate clearances of all excisable goods remained within the applicable limit for multiple-item manufacturers. The interpretation was consistent with the Calcutta High Court view, and the departmental denial of exemption was held unsustainable. Case-Laws Central Excise Fri, 16 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74507