9911796707
TMI Blog1997 (1) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ding No. 84.56 under the New Central Excise Tariff effective from 28-2-1986. Earlier the goods were classifiable under T.I. 68 of the Old Central Excise Tariff. The appellants were enjoying the benefit of Exemption Notification No. 46/81-C.E. relating to the manufacture of goods in a factory not covered by the provisions of the Factory Act. This Exemption Notification No. 46/81-C.E. was rescinded and under Notification No. 178/85-C.E. certain benefits were extended to T.I. 68 goods manufactured in a factory, which was not a factory under the Factory s Act. The appellants on introduction of the new Tariff and rescinding of the Notification No. 178/85-C.E. claimed the benefit of small scale exemption under Notification No. 175/86-C.E., dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption under Notification No. 77/85-C.E., the benefit of Notification No. 175/85-C.E. could not be extended only on the ground that they were otherwise eligible for the small scale exemption. It was his contention that the Notification has to be construed strictly and there is no scope for extending the benefit to a manufacturer, who did not satisfy the conditions as laid-down in Para 4 of the Notification No. 175/86-C.E. 4. We have carefully considered the matter. Para 4 from the Exemption Notification No. 175/86-C.E., dated 1-3-1986 is extracted below :- 4. The exemption contained in this notification shall be applicable only to a factory which is an undertaking registered with the Director of Industries in any State or the Develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s during the year 1985-86 exceeded to Rs. 7.5 lakhs. In fact, during the year 1986-87 also their value of clearances had exceeded Rs. 7.5 lakhs. Before 1-3-1986, during the year 1985-86 the appellants were availing of the benefit of Notification No. 46/81-C.E. The Notification No. 46/81-C.E. is not one of the listed Notifications in Proviso (b) under Para 4 of Notification No. 175/86-C.E. dated 1-3-1986 (extracted above). 6. As the case of the appellants was not covered by the provisions of Para 4 of the above mentioned Notification No. 175/86-C.E., we consider that their request for availing of the benefit of Notification No. 175/86-C.E., was rightly rejected by the Asstt. Collector of Central Excise, who had adjudicated the matter. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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