TaxTMI 
TaxTMI 
2000 (8) TMI 507
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....istant Collector of Central Gulbarga Division in Bangalore Commissionerate and another at Rajban within the jurisdiction of Central Excise Commissionerate, Chandigarh. In both of these factories they used Rotary Kiln for the manufacture of cement and availed exemption under Notification No. 24/91 dated 25-7-1991 as amended which exempted Portland Cement from excise duty in excess of Rs. 185/- per tonne on terms and conditions as specified in the following Table and the provisos under it : TABLE Sl. No. Description of factory Conditions (1) (2) (3) 1. Factory not required to obtain an industrial licence and using vertical shaft kiln. The installed capacity of the factory has been certified as not exceeding 200 tonnes per day or 66,....
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....ctional officers against which the present appeals are filed. We have heard Shri M. Chandrashekharan, Sr. Advocate assisted by Shri Rajesh Roshan, Advocate for the appellants and Shri Prabhat Kumar, SDR for the Revenue. Our findings in respect of the respective appeals are as follows. I. Appeal No. E/646/94-C 3. In this case the Kurkunta factory of the appellants obtained a certificate dated 19-8-1992 as revised by certificated dated 22-3-1993 from Commissioner of Industrial Development & Director of Industry & Commerce, Govt. of Karnataka, which certified that they had obtained Industrial Licence dated 16-1-1971 for the manufacture of portland cement for a capacity of 2,00,000 tonnes per annum. The annual installed capacity of ....
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....nce in any financial year, but during the year 1980-81, they had produced 2,25,430 MT and in the year 1982-83 they had produced 2,19,379 MTs of Cement. These production figures for the stated years are considered to be violating the provisions of third proviso to the notification making the party ineligible to the benefit of the exemption notification. Accordingly the Assistant Collector has denied them the benefit of this exemption notification. 5. The appeal of the party before the Collector (Appeals), Bangalore did not succeed. The appellate authority in his order dated 24-12-1993 has observed that the authenticity of the certificates issued by the designated authorities certifying the installed capacity and the clearances effected....
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.... are reproduced below: S. No. Description of factory Conditions 2. Factory not required to obtain an industrial licence and using rotary kiln. The installed capacity of the factory has been certified as not exceeding 600 tonnes per day or 1,98,000 tonnes per annum. 4. Factory required to obtain an industrial licence and using rotary kiln. The licensed capacity of the factory has been certified as not exceeding 1,98,000 tonnes per annum. The revenue is placing the factory of the appellant in the category at Sl. No. 4 above and it is contended that since their licensed capacity is certified at 2,00,000 tonnes per annum which exceeds the limit of 1,98,00,000 tonnes, they are not eligible to the exemption under this notification. 7.&....
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....ctory violated the provisions under the third proviso of the notification. The notification itself was issued on 25-7-1991 and we see no intention either overt or covert in the language of this proviso to deny the benefit if the factory had cleared more cement than prescribed, in any financial year prior to this date. It is not in dispute that the appellants had not crossed the ceiling limit of clearances in the period under consideration. We are therefore, of the view that the case of the appellants falls under Sl. No. 2 of the Table annexed to notification No. 24/91 dated 25-7-1991 and they satisfy the conditions specified in the notification. Therefore, they are entitled to the exemption. The ld. Sr. Counsel of the appellants relied on t....