1996 (10) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was granted to the extent of 25% of the excise duty on excess clearance of certain specified excisable goods. The excess clearances had to be calculated with reference to the base clearance to be determined in respect of each manufacturer in the manner prescribed in the Notification. 2.The relevant portion of the Notification is as under :- After comparing the clearances of specified goods under"(2) sub-paragraph (1), the base period and base clearances, in relation to a factory, shall be determind as under :- Where the specified goods were or are cleared from a factory(a) for the first time on or after the 1st day of April 1976, the base period shall be the year 1975-76, and the base clearances shall be nil; where the specified....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from a factory for the first time on or after 1st day of April, 1973. Clause (c) deals with cases where goods were cleared for the first time earlier than 1st day of April, 1973. The finding of fact is that the goods of the appellant were manufactured and cleared even earlier than 1st day of April, 1973. That being the position the case of the appellant will squarely come within Clause (c) of Paragraph (2). 6.Mr. Ghosh has, however, contended that the question of clearance of goods could only arise if the excise duty became leviable. The goods manufactured by the assessee were not dutiable before 1-3-1974. Therefore, no question of clearance of the goods manufactured by the appellant could arise before that date. 7.We are unable to up....