2000 (7) TMI 675

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....hri V.K. Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The claim for exemption under Notification 175/86 with regard to the product manufactured by it made in the classification list filed by the appellant was approved by the Assistant Collector. This approval was challenged by the department before Collector (Appeals) on the ground that consequent to the amendm....

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....sp;We are unable to accept this ground. Notification 175/86 granted exemption to goods cleared by a manufacturer subject to various conditions. The exemption is for goods cleared in a financial year. One of the conditions also prescribed the value of the goods cleared in the preceding financial year or to be cleared under the notification under consideration. There cannot be any dispute that the n....

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....n before it filed by the Government of India for the reason that no rationale had been shown for the condition in the notification that a factory for which the licence was applied for on a particular day 9-11-1963 by the applicant for the excise licence. The Court found that this condition was entirely arbitrary and therefore upheld the view of the High Court that exemption should not be denied to....