1997 (3) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....antum of clearances to be made from or more of the factories of the assessee or manufactured on behalf of the [assessee] is not expected to exceed the maximum of Rs. 25 lakhs. 2. The appellants did not claim the benefit of this Notification when they started making their clearances and subsequently after the clearances had been effected they found that they were elgible to the benefit of the Notification in question based on the aggregate value of the clearances. This benefit was allowed to the appellants by the AC. However, the AC's order was reversed on appeal by the department by the Collector (Appeals). The ground for denial of the benefit of the Notification is that the appellants did not file a declaration as envisaged in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation shall be applicable to such a manufacturer." Therefore it cannot be held that where no declaration as been filed, the exemption contained in the notification, shall be applicable. For the above reasons, I cannot agree with the learned consultants view that submission of the declaration under para 3 of the notification is merely a procedural part. 3. Shri Mohan, learned Counsel for the appellants has pleaded that the appellants at the begining of the year when they started making clearances estimated that the quantum of aggregate clearances that they would be making would exceed the limit of Rs. 30 lacs and for that reason the appellants would not be entitled to the benefit of the Notification. However, the appellants clearance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant's unit was newly set up. So far as the benefit of the Notification was concerned, for the purpose of availing the benefit, the relevant condition applicable to them is conditon No. 3 which is reproduced below : "(iii) the aggregate value of clearances whereof from all such factories taken together had exceeded rupees fifteen lakhs during the preceding financial year" The appellants did not stake their claim to the benefit of the Notification when they started making the clearances. The reason given is that at the relevant time the appellants felt that their projected clearance may exceed the value limit prescribed in the Notification. However, the clearances made by them were less than the value limit prescribed for the purpo....