1997 (3) TMI 271

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....owdhury, Advocate, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated, facts of the case are as follows : 1.1  The respondents herein are manufacturer of glass bottles and phials which are specified excisable goods under Notification 175/86. The respondents got themselves registered with the Director of Industries on 22-6-1989. Therefore, prior to 22-6-1989, t....

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....o 21-6-1989 from their two factories should also be counted for the purpose of the exemption limit even though those clearances were made on payment of duty. 1.3 The original authority namely, the Assistant Collector confirmed the aforesaid amount of duty on the ground that the said Notification speaks that the exemption on the first clearance of Rs. 30 lakhs count from 1-4-1989 and, there....

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....ed above. We are inclined to agree with the view taken by the lower appellate authority. The question of counting the clearances in any financial year beginning from 1st April of that financial year would arise only when an assessee comes within the scope of that Notification and claims exemption thereunder. Prior to 22-6-1989 admittedly the respondents were not within four corners of the exemptio....