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TMI Blog1995 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... This Reference Application arises out of the Tribunal s order bearing No. 646/1989, dated 28-9-1989. The Tribunal in the order has held that the benefit of Notification 175/86 has to be allowed upto the aggregate limit of Rs. 30 lakhs as specified in the Notification, Rs. 15 lakhs each in respect of the two items cleared by the respondent factory, irrespective of the fact whether the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court of Madhya Pradesh at Indore in the case of B.K. Rubber Industries (P) Ltd. v. Union of India, reported in 1993 (68) E.L.T. 575 (M.P.), in the case of a similar notification have held as under : 3. By the said Notification the Government of India has granted exemption to the manufacturers of tyres, tubes and flaps on condition that the aggregate of the value of the said goods at the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any time during the financial year. The logic is understandable. The exemption was meant to Units whose aggregate clearances in the previous year were below two crores, which shows that the Government wanted the benefit to be taken only by small manufacturers. The exemption was to be given on first clearances i.e. in the serial order of clearances. As soon as the aggregate came to Rs. 75 lacs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt-Collector : Whether the Appellate Tribunal is right in holding that the benefit of duty exemption contained in Notification No. 175/86, dated 1-3-1986 as amended upto 15 lakhs limit for each category of specified goods in the said Notification is available to the manufacturer, and ordering the lower authority to go into the matter de novo and allow the manufacturer s refund claim if other con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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