https://www.taxtmi.com/caselaws?id=167317 Notification No. 198/76 was construed broadly for base clearance computation, so excisable goods manufactured and cleared without a Central Excise licence and outside formal excise records could still be counted where the notification did not expressly exclude them. A restrictive reading that would let non-compliance reduce the clearance base was rejected as inconsistent with the notification's scheme. The assessee's prior unlicensed clearances from September 1974 onwards were therefore required to be included, while the matter was remitted for fresh consideration of rebate entitlement and limitation, which had not been addressed in the appellate order. en-us Mon, 04 Feb 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167317 Notification No. 198/76 was construed broadly for base clearance computation, so excisable goods manufactured and cleared without a Central Excise licence and outside formal excise records could still be counted where the notification did not expressly exclude them. A restrictive reading that would let non-compliance reduce the clearance base was rejected as inconsistent with the notification's scheme. The assessee's prior unlicensed clearances from September 1974 onwards were therefore required to be included, while the matter was remitted for fresh consideration of rebate entitlement and limitation, which had not been addressed in the appellate order. Case-Laws Central Excise Mon, 04 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167317