TaxTMI 
TaxTMI 
1985 (9) TMI 246
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....om it only if the aggregate value of clearances by them of excisable goods for home consumption did not exceed Rs. 20 lakhs. The value of the different goods clearly by the appellants during 1981-82 were as under :- Plywood for teachests 9,30,105.84 Teachests "Battens" 5,69,123.83 Sawn Timber 6,36,482.73 Fuel Wood & Saw Dust 34.471.40 Total 21,70,263.80 2. Before the lower authorities the appellants contended that the value of the teachest battens, sawn timber, fuel wood and saw dust, all of which were at that time taken as falling under Item 68 CET, should not be taken into consideration, since they were exempt from duty under a separate notification and therefore, according to them, should not be considered as "excisable g....
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....rder, we should allow the appeal, so that the benefit of the exemption under Notification No. 80/80 would be available to the plywood for teachests valued at Rs. 9,30,185.84. 5. Shri Sachar, the learned representative of the Department, did not seek to argue that the present case was distinguishable from the previous case of the present appellants covered by the Tribunal's Order No. 147/1985-D, dated 18-4-1985. He however wished to reiterate the arguments submitted by him in that case against acceptance of the appellants' contentions. According to him the Tribunal's order in the case of Sanghvi Enterprises, holding that sawn timber was not excisable, was not correct and needed to be reconsidered. (Shri Sachar stated that appeals had b....
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....and a by-product, namely, soap stock and glycerine, which were new products. But for that reason the treated vegetable oil itself did not become a new commodity. 6. Shri Sachar submitted that the reasoning given by the Tribunal in the above order was not sound. It had been admitted that a by-product did result from the processing. The Bench had gone wrong in holding that no new main product resulted from the process. According to Shri Sachar a new product did result at the end, and this was the vegetable product which was the final product of the manufacturers. Shri Sachar therefore submitted that the proposition given by him had not been effectively controverted; that the decision of the Tribunal in the Sanghvi Enterprises case was n....