TaxTMI 
TaxTMI 
1997 (12) TMI 391
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.... Shri S. Kannan, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants in this case were manufacturing three product namely (1) Chaman Bahar (2) Gulab Katri and (3) Pono Cream, without obtaining Central Excise licence and without observing central excise formalities and clearing the goods without payment of appropriate duty. The Jurisdictional Officer, therefo....
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....entions and classified the goods under Heading 2107.91, confirmed demand amounting to Rs. 3,87,130.76 and also imposed penalty of Rs. 25,000/- on the present appellants. Against this order, the present appeal is before us. 2. Shri Gopal Parshad, learned Advocate for the appellants, stated that he did not wish to advance any argument either on the classification or on the ground of limitati....
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....n. 4. We have carefully considered the rival submissions. 5. Paragraph 3 of the notification reads as under :- "3. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption :- (a) by a manufacturer, from one or more factories, or (b) from any factory, by one or more manufacturers; had ex....
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....eads as under :- "Explanation II. - For the purposes of computing the aggregate value of clearances under this notification, the clearances of any excisable goods, which are chargeable to nil rate of duty or, which are exempted from the whole of duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable there....