1994 (1) TMI 173

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....y, SDR, for the Respondent. [Order per : V.P. Gulati, Mamber (T)]. -  This appeal is against the order of the Collector of Central Excise (Appeals), Madras dated 21-9-1990. Under the impugned order the learned lower authrtity has allowed the appeal filed by the Department under Section 35E(4) holding that the benefit of Notification 119/89, dated 27-4-1989 amending Notification 175/86 w....

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....e for the benefit of the Notification 175/86. They, therefore, at a later date, i.e., on 31-7-1989 filed a refund claim in respect of the duty paid by them from 1-4-1989 to 31-7-1989 and the learned Asstt. Collector allowed them the refund as claimed. However, the departmental authorities did not agree with the learned lower authority's order so far as they related to the grant of refund for the p....

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...., concession under Notification 175/86 is with reference to the clearances to be made in a financial year based on the satisfication of a criteria of the clearances made in the previous financial year, the benefit of this Notification should be allowed, even if the appellant became eligible for the benefit of the exemption based on a changed criterion in the middle of the financial year. In fact, ....

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....n correctly paid. The amending Notification 119/89, dated 27-4-1989 changed the criterion for exemption and the units, therefore, came within the ambit of Notification 175/86 on 27-4-1989 based on the criteria of the clearance of Rs. 2 crores made during the previous year and also became eligible for the benefit of the notification. The goods manufactured by their unit, therefore, became eligible ....