1998 (10) TMI 115

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....i S. Nunthuk, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  M/s. Reva Auto Industries (Appellants) are the manufacturers of automobile parts. They claimed exemption as applicable to small-scale units under Notification No. 175/86 in the classification list w.e.f. 19-2-1990. The said exemption was denied to them and demand of duty of about Rs. 4.4 lacs confirmed on t....

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....ting the word during in Para 4(b) of Notification No. 175/86 is that the manufacturer should have been availing of the benefit of this notification during the entire period of the preceding financial year. Otherwise any manufacturer can theoretically avail of the benefit of this exemption for a single day in the preceding financial year and then go on claiming the benefit of Para 4(b) in all succe....

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.... that the meaning given to the word `during' in the impugned order is not warranted. The word `during' also has the meaning of "at some period in" as observed from The New International Webster's Comprehensive Dictionary of the English Language, Encyclopedic Edition. This is also a commonly adopted meaning. In the circumstances, as the appellant had availed himself of the exemption under Notificat....