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TMI Blog1998 (6) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of other specified goods however did not exceed Rs. 15 lakhs. Appellant continued to take the benefit of notification in respect of such other goods even when the total value of clearance of all the goods had exceeded Rs. 30 lakhs. The said clearances were objected to by the department and show cause notice was issued seeking demand of duty on the clearances which were in excess of the said ceiling of Rs. 30 lakhs. Appellant resisted the notice but the same was overruled and Assistant Collector confirmed the demand. The order having been confirmed in appeal by the Collector of Central Excise (Appeals), the appellant has filed the present appeal before the Tribunal. On behalf of the appellant, Shri M.C. Ojha, ld. Advocate submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first clearances . The Court observed as follows - The intention of the Government was clearly to exempt first clearances i.e. the clearances in the chronological order upto the aggregate value of Rs. 75 lakhs. The intention is not to grant a total concession of Rs. 75 lacs on the goods cleared at any time during the financial year. The logic is understandable. The exemption was meant to units whose aggregate clearances in the previous year were below two crores, which shows that the Government wanted the benefit to be taken only by small manufacturers. The exemption was to be given on first clearance. As soon as the aggregate came to Rs. 75 lakhs, the concession would automatically stop. The intention was not to give a concession of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his will relate to first clearances of first Rs. 30 lakhs and succeeding clearances upto Rs. 45 lakhs. The stress on the reckoning of clearances on or after first of April in any financial year and the qualification of clearances by the word first" would clearly indicate that the first clearances means clearances in a chronological order upto a limit of Rs. 30 lakhs as indicated by the Madhya Pradesh High Court. If within the first clearances of Rs. 30 lakhs, any goods are cleared on payment of duty, the same cannot be excluded from reckoning. The limit of Rs. 75 lakhs is on reckoning the first clearances of Rs. 30 lakhs on full exemption under Clause (a) and succeeding clearances of Rs. 45 lakhs under Clause (b) of the notification on par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 20 lakhs for all specified goods came up for decision before the Supreme Court in the case of Collector of Central Excise Madras v. Arason Company reported in 1997 (91) E.L.T. 251. It was held by Supreme Court that both the clauses had to be satisfied for availment of the exemption under the Notification. In that case the value of clearances of one product Trailers had exceeded Rs. 15 lakhs though the value of clearances of Trailers and steel furniture the other item was less than Rs. 20 lakhs. As the assessee had cleared one product in excess of Rs. 15 lakhs it was held that he was not eligible for the benefit of exemption. In the present case as already held by the Larger Bench of the Tribunal in the case cited, exemption was availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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