2000 (8) TMI 680

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....der per : P.S. Bajaj, Member (J)]. -  The issue involved in this appeal filed by the Revenue against the Order-in-Appeal, dated 16-2-1994 of the Collector (Appeals) is whether the exemption under Notification No. 175/86-C.E., dated 1-3-1986 would be available to all other chapters clearances for an amount of Rs. 10 lakhs after the respondents had availed full exemption under one Chapter up t....

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....d with a show cause notice as it was believed by the Department that the duty should have been paid on the clearances of Rs. 1,98,322.40 which were made free of duty on 30-6-1992. The respondents contested the correctness of that show cause notice on the ground that they were entitled to the benefit of Notification No. 175/86 as their clearances did not exceed Rs. 30 lakhs in all for having paid t....

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.... CCE, in the case of Khalsa Pulp & Paper Industries (P) Ltd. v. Collector, 1997 (92) E.L.T. A76. The Apex Court has endorsed the view of the Tribunal by holding that even if specified goods falling under one 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 g....