1997 (9) TMI 304

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..... r the Respondent. [Order per : Justice U.L. Bhat, President]. Shri T.A.S. Subramanyam, Secretary to General Manager of the appellant is present before us and asks for an adjournment. Having heard Shri K. Srivastava, SDR, we do not find any justification for an adjournment. 2. The only question arising for consideration relates to the interpretation to be placed on the Explanation intro .....

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..... ified goods of the description mentioned in Column (3) of the said Table against S. No.1 thereof and packed at the time of their removal from the factory in round open top sanitary cans of trade sizes, namely, 202 x 303, 301 x 309, 301 x 409, 401 x 411 and 603 x 700 shall be Rs. 1.10, Rs. 1.80, Rs. 2.00, Rs. 2.20, Rs. 3.10 and Rs. 8.40 respectively. The lower authorities took the view that bene .....

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..... s are of sizes not referred in the explanation, the cost has to be determined by the adjudicating authority on the basis of the materials available and the benefit of exemption cannot be denied. The same view is indicated in the Ministry s instructions in F. No. B. II/4/83-TRU, dated 8-7-1983. This view has also been taken by the Tribunal in Sarabhai Chemicals Ltd. v. Collector of Central Excise, .....

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