1991 (1) TMI 265

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....se Notification No. 140/83 dated 5-6-1983 during the financial year 1985-86 on the ground that the value of clearance of all excisable goods by them during the preceding year had exceeded Rs. 20 lakhs, the cut-off point laid down in the eligibility criterion and (2) demanding duly on the above ground on the clearances effected during the period from 1-8-1985 to 31-8-1985. 2. By Notification No. 46/81-C.E., dated 1-3-1981 issued under Rule 8(1) of the Central Excise Rules, 1944, the Central Government exempted from excise duty all goods except sandal oil falling under Item No. 68 of the CET (the First Schedule to the Central Excises and Salt Act, 1944), other than goods manufactured in a factory (as defined in the Factories Act, 1948). Th....

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.... brief, are that the appellants filed a declaration claiming exemption from Central Excise duty on Talcum Powder falling under Item No. 14F, CET, in terms of Notification No. 140/83. This claim was allowed by the Assistant Collector on 29-7-1985. On adjudication of the show cause notice issued later, the Assistant Collector withdrew the exemption on the ground that the clearance value of Tooth Powder falling under Item No. 68, CET and exempted from duty under Notification No. 46/81 during 1984-85 should also be included in computing the aggregate value of all excisable goods during 1984-85 (the preceding year). This was with effect from 1-8-1985. The Assistant Collector also demanded Rs. 81,344.22 towards duty on the clearances effected dur....