1996 (10) TMI 156

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tice U.L. Bhat, President]. Collector of Central Excise, Pune, being aggrieved by the Order-in-Appeal No. AMP-474/PN-136/87, dated 22-7-1987 setting aside the order dated 18-2-1987 passed by the Assistant Collector, has filed the present appeal. We have heard both sides. 2. Respondent is engaged in the manufacture of motor vehicle parts. The dispute in the appeal relates to the clearances .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Notification should not be denied and after hearing the respondent, the Assistant Collector passed an order in terms of the notice. The Collector (Appeals) set aside this order holding that respondent would be entitled to the benefit of Notification No. 213/86. 3. Notification No 213/86 grants the benefit of exemption to the small scale sector. The basic limit of first clearances is up to rupe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lue of clearances under the excisable goods chargeable to nil rate of duty or wholly exempted by any other notification shall not be taken into account, provided the other notification whereby exemption is granted is not based upon the value of quantity of clearances made in a financial year. Admittedly, during the financial year 1985-86, respondent had made clearances invoking the duty exemption .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X