2000 (4) TMI 284

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....nts. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the issue for consideration is as how to calculate the extent of exemption when a manufacturer was manufacturing goods falling under more than one heading, clearances in one heading had exceeded the exemption limit of Rs. 20 lakh but the exemption as a whole was taken only for the goods below Rs. 30 lakh. The Co....

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....taken a view that the notification providing exemption to small-scale units in respect of first clearances up to Rs. 30 lakh meant clearances in chronological order upto aggregate value of Rs. 30 lakh and that the clearances of the goods on payment of duty were not to be ignored while reckoning the first clearances. He submits that this decision has been followed by the Tribunal in other cases als....

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.... Rs. 24,96,949.18 which was below Rs. 30 lakh." 5. Before the Collector of Central Excise (Appeals), the assessee has referred to the Tribunal's decision in the case of Purushotham Goculdas Plywood Co., 1990 (47) E.L.T. 30 (T) and Premier Rubber and Trades, 1990 (50) E.L.T. 304 (T). The Collector of Central Excise has also relied upon the Tribunal's decision in the case of Royal Coffee Wor....

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....l), which had held in respect of the same Notification No. 175/86-C.E., dated 1-3-1986 that even if specified goods falling under on of the Headings manufactured by the manufacturer exceeds Rs. 15 lakhs and the value of the first clearances of all other specified excisable goods not having exceeded Rs. 30 lakhs, the other goods would continue to enjoy the exemption till the aggregate ceiling of Rs....