1978 (3) TMI 111

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....r in these two writ petitions is a manufacturer of electrical stampings and laminations. In respect of these goods, the Government of India issued a notification granting limited exemption from payment of excise duty. The Notification is in the following terms : "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempt....

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....cial year by different manufacturers, the quantity of such electrical stampings and laminations so cleared from such factory in any such financial year at nil rate of duty shall not exceed twenty metric tonne; (iii) in the case of such electrical stampings and laminations manufactured by a manufacturer the quantity of which so cleared during such financial year exceeds twenty metric tonne but d....

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....less than 36 metric tonnes, it claimed refund of excise duty paid by it on the first 18 metric tonnes. Similarly, for the financial year ending on 31-3-1976, its production was below 40 metric tonnes and therefore it claimed refund of excise duty paid by it on 20 metric tonnes. The application in respect of the financial year ending on 31-3-1975 was filed on 3-4-1975 and the application in respect....

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....The contention of the petitioner's learned Counsel was that the view of the Department was untenable. On a fair reading of the Notification, I am inclined to agree with the submission of the learned Counsel for the petitioner. Whether the production during a financial year would exceed 40 metric tonnes or not would be known only at the end of the financial year. It is only at the end of the financ....