1999 (4) TMI 165

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : P.C. Jain, Vice President]. - Matter called. None for the appellant. They have however desired that the appeal to be decided on the basis of available records and their written submissions filed by them on 6-4-1998. 2. Briefly stated the facts of this case are as follows : The appellants herein were manufacturing excisable goods and availing the benefit of full ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akhs. 4. Another Notification No. 77/85 was in existence with effect from 1-4-1985 which stipulated full exemption up to Rs. 20 lakhs, then slab exemption for another Rs. 10 lakhs subject to certain conditions. One of the conditions in the Notification No. 77/85-C.E. was that the aggregate value of clearances of excisable goods from the factory by a manufacturer or on his behalf would not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No. 46/81-C.E. was in force, clearances under the said notification will not have to be taken for determining the aggregate clearances under para 3(a) of Notification No. 77/85. Revenue on the other hand contends, as also found by the lower authorities, that the expression `for the time being in force' rules out the application of Notification No. 46/81-C.E. for determining the clearances under Pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 77/85-C.E. 7. Another plea taken by the appellants is that the Notification No. 77/85-C.E. comes into force from 1-4-1985. At that point of time, the Notification No. 46/81-CE was also in force. Therefore, according, to the appellants, clearances for the preceding financial year 1984-85 will not be taken into account for determining the computation under provisions of para 3(a) of Not....