TaxTMI 
TaxTMI 
1999 (9) TMI 180
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....ppellants, an SSI unit, manufacture electric fans with brand name 'Ravi' owned by M/s. Ravi Air Cools Ltd. The Assistant Commissioner, under adjudication order dated 4-4-1996, denied the benefit of Notification No. 1/93, dated 28-2-1993 for the year 1993-94 as the value of clearance of goods was more than Rs. 2 crores in 1992-93. On appeal, the Commissioner (Appeals) under the impugned order, rejected their appeal, holding that as M/s. Ravi Air Cools Ltd. are entitled to avail the benefit of Notification No. 1/93 the total values of clearance of the appellants, whether in respect of branded goods or otherwise will have to be calculated for the relevant period and they had crossed the clearance value of Rs. 2 crores in preceding financial ye....
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....ous financial year is to be based on value of total clearances made less value of clearance of duty paid branded goods. Finally, he relied upon the decision in Arvind Detergents Pvt. Ltd. v. CCE, 1998 (104) E.L.T. 389 (T) wherein it was held that value of clearances of goods affixed with brand name of another person is not includible in the value of clearance. 4. Shri R.K. Sharma, learned SDR, submitted that it is well settled law that a notification has to be construed as it is. In support of his contention he relied upon the decision in the case of Novopan India Ltd. v. CCE, Hyderabad, 1994 (73) E.L.T. 769 (S.C.) in which the Apex Court held that exemption being in the nature of exception to be construed strictly at the stage of det....
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....ny other basis. 6. The learned Advocate, in reply, mentioned that Notification No. 1/93 providing exemption to small scale unit was in continuation of the exemption provided under the earlier Notification No. 175/86. The words used in Explanation III 'under this Notification' does not in any way affect the computation of the aggregate value of clearance. Notification 1/93 can't make reference to any other notification. Further, how could the value of clearances for the year 1992-93 can be computed under Notification No. 1/93 which was not on statute book in the said year. 7. We have considered the submissions of both the sides. As per paragraph 3 of the Notification No. 1/93, the benefit of the notification is not available to a....