https://www.taxtmi.com/caselaws?id=43666 Notification No. 65/81 was construed as limiting the concessional excise duty benefit to the first clearances made in chronological order until the prescribed aggregate value was exhausted. The proviso was treated as purposeful, not redundant, and the scheme was read as aimed at small manufacturers whose earlier clearances were below the ceiling. The concession could not be used as a general annual allowance allowing the manufacturer to select any clearances for preferential treatment. The interpretation claiming simultaneous concessional and full-duty clearances at the manufacturer's discretion was rejected. en-us Wed, 21 Apr 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43666 Notification No. 65/81 was construed as limiting the concessional excise duty benefit to the first clearances made in chronological order until the prescribed aggregate value was exhausted. The proviso was treated as purposeful, not redundant, and the scheme was read as aimed at small manufacturers whose earlier clearances were below the ceiling. The concession could not be used as a general annual allowance allowing the manufacturer to select any clearances for preferential treatment. The interpretation claiming simultaneous concessional and full-duty clearances at the manufacturer's discretion was rejected. Case-Laws Central Excise Wed, 21 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43666