1998 (6) TMI 209

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..... Jyoti Balasundaram, Member, (J)]. The appellants herein manufacture various articles such as fan covers for electric motors, top and bottom for fire extinguishers, M.S. Housing etc. The goods manufactured fell under different headings namely Chapter Heading 73, 82, 84, 85 and 87. In the year 1986-87 they filed classification lists claiming exemption under Notification 175/86, dated 1-3-1986 .....

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..... here the limit of Rs. 15 lakhs was not crossed, they continued to claim full exemption. They filed RT 12 returns from time to time showing the progressive total of goods cleared under each heading, for example, in the RT 12 return for the month of January 1987 they showed that they had cleared from 1-4-1986 to 31-12-1986 goods of the total value of approximately 24 lakhs. They have also given the .....

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..... the clearance value which is relevant for the purpose of determining the applicability or otherwise of the benefit of the notification. 3. The learned DR on the other hand submitted that the appellants have not declared relevant facts and the department had no method to know the clearances during the previous financial year or current financial year and simultaneous clearances under other chapte .....

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