1998 (4) TMI 143

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....evenue against the judgment of the Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") dated October 16, 1987. The only question which falls for consideration in this appeal is whether the respondent-Company is entitled to avail the benefit of the exemption from payment of excise duty under Notification No. 71/78, dated March 1, 1978. 2. The responden....

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.... had exceeded Rs. 13.75 lakhs; (ii) during financial years subsequent to the Financial Year 1978-79, if such clearances, if any, of the specified goods, had exceeded rupees fifteen lakhs; and (iii) who manufacture excisable goods falling under more than one item number of the said First Schedule and the aggregate value of all of excisable goods cleared by him or on his behalf for home consum....

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....) was given by a learned Single Judge of the High Court and appeal against the said judgment was dismissed by the Division Bench of the High Court. Civil Appeal No. 1295/88, Union of India & Ors. v. R.K. Chemicals Industries Pvt. Ltd. filed against the decision of the Division Bench of the High Court was dismissed summarily by this Court by order dated February 4, 1997. 5. In the order dated Fe....