TaxTMI 
TaxTMI 
1987 (2) TMI 213
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....or the Respondent. [Order per : S. Kalyanam, Member (J)]. - This appeal is directed against the Order of Appellate Collector of Central Excise, Madras dated 18-6-1982 confirming the order of the original authority, namely, the Assistant Collector of Central Excise, Madras dated 2-1-1982 and rejecting the appellants' claim for refund for the period 1-10-1981 to 31-3-1981 in terms of Central E....
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....re us. 2. Shri Lukose, the learned Counsel contended that even though the appellant is a manufacturer having four factories, the clearances effected from all the four factories in the preceding financial years should not be clubbed together in order to consider whether the appellant would be entitled to the benefits of notification referred to supra. It was urged that inasmuch as each fact....
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....rer having more than one factory should be taken into consideration in order to arrive at the total clearance and this would indicate that the earlier notification with which we are concerned in the case did not envisage such a situation. 3.  Shri K.M. Vadivelu, the learned Departmental Representative contended that the notification clearly refers to manufacturer and the clearances effecte....
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....r vehicles cleared by the manufacturer during the preceding financial year for home consumption did not exceed two crores of rupees, the notification would be applicable. In the instant case, it is not disputed before us that if the total clearances effected by the appellant from all the factories are taken together, the total clearances would exceed two crores of rupees. We are fortified in our v....