1993 (4) TMI 83 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Indore dismissed a petition by a manufacturer regarding the interpretation of Notification No. 65/81 related to excise duty on tyres, tubes, and flaps. The court ruled that the exemption is for first clearances up to Rs. 75 lacs in a financial year, not for total aggregate clearances. The petitioner's claim of simultaneous clearance at concessional and full rates was rejected. The court advised the petitioner to follow the adjudication process under the Central Excises and Salt Act, 1944 for further recourse. The petition was dismissed without notice to the other side.