9911796707
TMI Blog1996 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 20 lakhs during the period prior to 1-8-1985 and consequently exceeded the clearance ceiling stipulated in Notification No. 178/85-C.E. 2. The brief facts of the case are that the appellants who are manufacturers of plasticisers falling under Tariff Item 68 of the Schedule to the erstwhile Central Excise Tariff and availing of the benefit of total exemption in terms of Notification No. 46/81 which granted exemption to Tariff Item 68 goods manufactured elsewhere than in a factory as defined in Section 2(m) of the Factories Act, 1948. 3. This Notification was superseded by Notification No. 178/85, dated 1-8-1985 according to which first clearances of Tariff Item 68 goods (other than sandal wood oil), upto an aggregate value not excee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide order dated 20-7-1988. Hence, this appeal. 4. We have heard Shri Pratap Venugopal, learned Counsel and Shri J.M. Sharma, learned DR. 5. We are not in agreement with the contention of the Learned Counsel that for the purpose of computing the value of clearances under Notification No. 178/85, the value of goods cleared under Notification No. 46/81 is to be excluded as Notification No. 178/85 is applicable only to Tariff Item 68 goods (other than Sandal wood oil) cleared for home consumption on or after 1st day of April in any financial year........ in the case of first clearance of the said goods upto an aggregate value not exceeding Rs. 20 lakhs. The first clearances in the financial year 1985-86 would include clearances made between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be taken into account. Notification No. 46/81 did not bar the duty exemption conferred on the value or quantity of clearances of goods in any financial year but was only subject to the condition that the goods should have been manufactured in a premises not confirming to the definition of factory in the Factories Act, 1948. It is not in dispute that if the value of clearances of the appellants under Notification No. 46/81 were to be excluded, the value of clearances for the period of demand falls below Rs.20 lakhs. Therefore, following the ratio of the Tribunal s order in the case of Choice Laboratories State Highway v. Collector of Central Excise reported in [1991 (53) E.L.T. 149] wherein the benefit of Notification No. 140/83 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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