https://www.taxtmi.com/caselaws?id=83177 Notification No. 175/86-C.E. allowed concessional or exempted clearances up to a prescribed value limit, and eligibility depended on the total aggregate value of specified goods cleared from the factory. The sequence in which duty-paid and concessional clearances were made was not the controlling factor, because the relevant clauses required the clearances to be viewed together against the ceiling. Prior Tribunal decisions had already held that the benefit could not be made conditional on the order of clearances, and that reasoning was applied here. The appellants were therefore entitled to the notification benefit up to the full aggregate limit, regardless of clearance sequence. en-us Fri, 13 Aug 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83177 Notification No. 175/86-C.E. allowed concessional or exempted clearances up to a prescribed value limit, and eligibility depended on the total aggregate value of specified goods cleared from the factory. The sequence in which duty-paid and concessional clearances were made was not the controlling factor, because the relevant clauses required the clearances to be viewed together against the ceiling. Prior Tribunal decisions had already held that the benefit could not be made conditional on the order of clearances, and that reasoning was applied here. The appellants were therefore entitled to the notification benefit up to the full aggregate limit, regardless of clearance sequence. Case-Laws Central Excise Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83177