1990 (4) TMI 261

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....akraborty, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The appeal is directed against the order dated …..-8-87 passed by the Collector of Central Excise (Appeals), New Delhi by which he had upheld the order of the Asstt. Collector of Central Excise, Jallandhar dated 18-5-87 partially. The issue involved in the appeal relates to eligibility of the appellants ....

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....of the same Notification 175/86 held, "It also follows from a reading of the Notification 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 excisable specified goods not having exceeded Rs. 30 lakhs, the other goods would continue to enjoy the exemption till the aggregate ceiling o....