1994 (6) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, Consultant and Rajesh Kumar, Advocate, for the Appellants. Shri K.K. Dutta, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The above captioned appeals involve common issues and are hence heard together and disposed of by this common order. The brief facts are as follows : E/1778/85-B1 The appellants manufacture electric wires falling under TI 33B(ii) of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e from 1-4-1984 as the same is to cover the financial year 1984-85; but upheld the order of the Assistant Collector relating to non-availability of exemption in terms of Notification 83/83. E/1779/85-B1 This appeal arises as a consequence to the earlier appeal - the appellants cleared electric wires on payment of duty at the effective rate from 1-4-1984 and preferred a refund claim for Rs. 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of clearances during the preceding year i.e. 1984-85 had not exceeded Rs. 75 lakhs, has been denied on the ground that the value of clearances in the current financial year i.e. 1985-86 was over Rs. 75 lakhs, though admittedly the value of clearances during 1984-85 was below that limit. 2. We have heard Shri Gopal Prasad, learned Consultant and Shri Rajesh Kumar, learned Advocate for the....