1999 (7) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the Order-in-Appeal dated 8-6-1992 passed by the Collector of Central Excise, Pune, is under challenge. The issue for consideration is, whether an assessee who was clearing central excise goods classifiable under two headings/sub-headings could avail of the benefit of small scale exemption upto aggregate val....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tment took a view that the exemption was only available upto the limit which fall short from Rs. 30 lakh after deducting the clearances of Rs. 29,39,568/- under Chapter 84. The Collector of Central Excise (Appeals), Pune, took a view that upto the aggregate clearances of Rs. 30 lakh, the manufacturer could avail duty free clearances of Rs. 15 lakh under one or the other Chapter. 2. When th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the case of C.C.E. v. Power & Control, 1992 (62) E.L.T. 662 (Tribunal), had held that for computing the value of first clearances, the clearances under payment of duty were not to be taken into account. The Tribunal had observed that small scale unit manufacturing light fittings both under their own brand name and the brand name of unentitled manufacturer when the latter were cleared on paymen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ven if specified goods falling under one of the headings manufactured by the manufacturer exceeds Rs. 15 lakh, and the value of the first clearances of all other excisable specified goods not having exceeded Rs. 30 lakh, the other goods would continue to enjoy the exemption till the aggregate ceiling of Rs. 30 lakhs exemption for first clearances is reached." The Civil Appeal filed by the Reven....