1982 (2) TMI 312

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....e submissions in the revision application. No personal hearing has been asked for. 2. The facts of the case are that the petitioners claimed the benefit of exemption Notification No. 71/78, dated 1-3-78 in respect of the excisable goods cleared by them. During the financial year 1978-79, they cleared the excisable goods for the first time after 1st August, 1978. While considering their eli....

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....pellate Collector held in the case of the petitioners that they had cleared the goods in the preceding financial year only after 1-8-78 and that during the financial year 1979-80 the total value of clearances of the specified goods exceeded Rs. 15 lakhs and hence they were not eligible for the concession under the notification in view of the clause (aa). 3. The petitioners contend that the....