1994 (8) TMI 50

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Full Text of the Document

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.... exemption Notification (No. 176/77). The only relevant part of this Notification for our purpose is the proviso. It states that the exemption shall not be applicable to a manufacturer if the total value of all excisable goods cleared by him or on his behalf in the preceding financial Year had exceeded Rs. 30 lakhs. There is no dispute in regard to the clearances of stainless steel and aluminium u....