1979 (10) TMI 91

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....hearing and have examined the records of the case. 2. Government observe that the petitioner is a manufacturer of tyres falling under Tariff Item 16 of Central Excise Tariff. The petitioner is claiming the benefit of exemption Notification No. 8/74-C.E., dated 18-1-1974 for the clearances during the financial year 1975-76. 3. Government observe that the petitioner's unit went into commercial pr....

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....meaning of the notification does not lead to the interpretation put on it by the petitioner. Since new units as a rule get several type of concessions it cannot be presumed this particular notification was meant to cover new units also. 4. The petitioner's reliance on a trade notice issued with the object of finalisation of provisional assessments so as to suggest that after three months these sh....