1997 (12) TMI 215

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..... s did not exceed the clearance value of Rs. 7.5 lakhs for 1988-89. The classification list was approved. It was also decided by the Assistant Commissioner that in the current financial year, the clearance value has exceeded more than Rs. 7.5 lakhs and therefore, the exemption for the current financial year (1989-90) would not be available. The lower appellate authority upheld the aforesaid view, inasmuch as they had crossed the exemption limit of Rs. 7.5 lakhs in the current financial year (1989-90) on 11-12-1989. Hence this appeal before the Tribunal. 2. Learned Consultant, Shri K.K. Bhattacharya submits that the appellant firm is entitled to the exemption in terms of para 4(b) of Notification No. 175/86, which stipulate that the conditi .....

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..... to be considered in this case is whether manufacturer was availing of the exemption would depend whether it was liable to avail exemption on the basis of the conditions set out in the notifications listed in para 4(b). Filing of declaration is not necessary to avail exemption in term of para 4(b) of the notification on the conditions stipulated therein that exemption is applicable if the manufacturer has been availing of the exemption during the preceding financial year. In the instant case it is clear from the facts that value of clearances did not exceed exemption limit in any of the preceding financial year as per figures furnished by the appellants and the same has not been disputed by the Department and, accordingly, they were eligible .....

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..... nts for the current financial year i.e. 1989-90. 4. Opposing the contentions, learned SDR, Shri T. Premkumar for the Revenue submits that during the previous financial year, 1988-89, though the clearances might have been less than Rs. 7.5 lakhs, but there was no declaration by the appellants before the authorities of availing of the said exemption, which would enable the authorities to check whether the appellant firm had been really availing of the benefit of Notification and its clearance did not exceed Rs. 7.5 lakhs. In the absence of any such declaration, it cannot be considered that the appellants were extended the benefit of Notification No. 175/86 during the preceding financial year i.e. 1988-89 and consequently, it cannot be said .....

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