9911796707
TMI Blog1998 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the Order-in-Appeal No. 189/96, dated 20-3-1996 granting the assessee the benefit of Notification No. 1/93 amended vide Notification No. 90/94-C.E., dated 25-4-1994. The assessee had availed the exemption in terms of the Notification No. 1/93 by computing the first clearance value of Rs. 30 lakhs only from 5-6-1994 and paid d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "unspecified goods" which cannot logically/legally enter the foray of "first clearances of specified goods". He has held that the notification exempts specified goods cleared for home consumption on or after the 1st day of April in any financial year, in the case of first clearances of specified goods upto an aggregate value not exceeding Rs. 30 lakhs from the whole of duty of excise leviable the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97, dated 3-10-1997 of this Tribunal. He submits that Sri Kumaran Spinners case is an identical case in which case, the Tribunal clearly upheld the Commissioner's order by applying the ratio of decision in Watts Electronics Pvt. Ltd. 4. The plea raised by the ld. DR with regard to ratio of B.K. Rubber reported in 1993 (68) E.L.T. 575 (M.P.) = 1994 (50) ECR 41 and that of Ramakrishna Engg. Wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification would lead to very anomalous results. The Tribunal further held that all that is to be seen is that when a person avails of the benefit of Notification 175/86 is given the benefit of the full exemption etc. as set out in para 1(a) within the aggregate limits of Rs. 15 lakhs for individual item of the specified goods within an overall limit of Rs. 30 lakhs and thereafter upto a further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified goods upto an aggregate value not exceeding Rs. 30 lakhs from the whole of duty of excise leviable thereon is the correct Tariff Notification. 7. Ld. SDR submits that the Watts Electronics Pvt. Ltd. case is distinguishable, this is not acceptable to the Bench in view of the fact this Bench has already distinguished the said submission in the case of CCE v. Sri Kumaran Spinners case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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