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TMI Blog1991 (1) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... an, President]. By the impugned orders, the Collector of Central Excise (Appeals), Bombay, upheld the two orders dated 14-4-1986 passed by the Assistant Collector of Central Excise (1) denying the benefit of excise duty exemption to the appellants in terms of Central Excise Notification No. 140/83 dated 5-6-1983 during the financial year 1985-86 on the ground that the value of clearance of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CET cleared during any financial year from the whole of the duty leviable thereon on the first clearances valued upto Rs. 5 lakhs and from 50% of the duty leviable on the next clearances upto Rs. 10 lakhs. There were several conditions laid down in the notification. The condition with which we are concerned in the present case read:- Nothing contained in this notification shall apply to a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules, 1944 and for the time being in force, shall not be taken into account. 4. The facts of the case, in brief, are that the appellants filed a declaration claiming exemption from Central Excise duty on Talcum Powder falling under Item No. 14F, CET, in terms of Notification No. 140/83. This claim was allowed by the Assistant Collector on 29-7-1985. On adjudication of the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluding Tooth powder, had exceeded the Rs. 20 lakhs limit laid down in Notification No. 140/83 during 1984-85, the appellants were not eligible for the benefit of the said notification with effect from 1-8-85. in appeal, the Assistant Collector s orders were upheld. Hence these appeals. 5. We have heard Shri S.A. Dave, Advocate, for the appellants and Shri L. Narasimhamurthy, DR, for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued the expression notification.... for the time being in force in Explanation II to Notification No. 140/83 to mean a notification in force at the time of interpretation of the notification has no substance. The explanation in relation to the preceding financial year can only mean a notification which was in force during that year. In this view of the matter, the appellants were entitled to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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