https://www.taxtmi.com/caselaws?id=167503 The Tribunal upheld the Appellate Collector's decision, dismissing the appeals. It ruled that "clearances" encompass all goods removed, aligning with the notification's aim of boosting production. The case was categorized under Clause 2(2)(c), with the highest clearances in 1975-76 as the base clearances. The Tribunal emphasized interpreting "clearances" broadly to fulfill the notification's purpose. en-us Thu, 08 Aug 1985 00:00:00 +0530 Mon, 22 Dec 2014 16:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167503 The Tribunal upheld the Appellate Collector's decision, dismissing the appeals. It ruled that "clearances" encompass all goods removed, aligning with the notification's aim of boosting production. The case was categorized under Clause 2(2)(c), with the highest clearances in 1975-76 as the base clearances. The Tribunal emphasized interpreting "clearances" broadly to fulfill the notification's purpose. Case-Laws Central Excise Thu, 08 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167503