1994 (12) TMI 144

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....o November, 1991. Shri Gopal Prasad, Ld. Consultant for the appellants submitted that the proceedings were instituted against the appellants on the ground that the appellants had not filed the necessary declaration nor the company was registered with the Director of Industries in terms of Notification No. 175/86 in respect of the goods in question and the proceedings ultimately culminated in the impugned order. 2. The Ld. Consultant for the appellants submitted that the appellants for the period in question, for the previous year had not exceeded a total clearance of Rs. 15,000 and for the current year in question the clearances were only for Rs. 1.74 lakhs and, therefore, the total clearances for the preceding year and for the curr....

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....emsp;    xxxxx (a) in a case where the value of clearances from a factory during the preceding financial year or in the current financial year did not exceed or is not likely to exceed rupees seven and a half lakhs; or (b) in a case where a manufacturer has been availing of the exemption under this notification or any of the notifications specified below, during the preceding financial year : (i)166/72-Central Excises, dtd. the 13th July, 1972. (ii)39/73-Central Excises, dated the 1st March, 1973. (iii)158/77-Central Excises, dated the 18th June, 1977. (iv)74/78-Central Excises, dated the 1st March, 1978. (v)70/81-Central Excises, dated the 25th March, 1981. (vi)43/82-Central Excises, da....

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.... "5.1 Reason for denying the benefit of exemption Notification 175/86 is that the appellant was not entitled for exemption from licensing control in view of the declaration under Notification 1/88-C.E. (N.T.), having not been filed by him. This reason is also based on erroneous understanding of law by the adjudicating authority. Exemption from licensing control is different from exemption from payment of duty. In the case of M/s. Healthways Dairy Products Co. v. UOI [1978 (2) E.L.T. (J 457) a question was raised before the Supreme Court that since the Healthways Dairy Products had obtained a licence for manufacture of condensed milk only and it did not obtain a licence for manufacture of condensed skimmed milk, therefore, for the pur....