9911796707
TMI Blog1999 (4) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. Matter called. None for the appellant. They have however desired that the appeal to be decided on the basis of available records and their written submissions filed by them on 6-4-1998. 2. Briefly stated the facts of this case are as follows : The appellants herein were manufacturing excisable goods and availing the benefit of full exemption from duty under Notification No. 46/81-C.E. o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th effect from 1-4-1985 which stipulated full exemption up to Rs. 20 lakhs, then slab exemption for another Rs. 10 lakhs subject to certain conditions. One of the conditions in the Notification No. 77/85-C.E. was that the aggregate value of clearances of excisable goods from the factory by a manufacturer or on his behalf would not exceed Rs. 75 lakhs. 5. In order to compute the clearances under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be taken for determining the aggregate clearances under para 3(a) of Notification No. 77/85. Revenue on the other hand contends, as also found by the lower authorities, that the expression `for the time being in force rules out the application of Notification No. 46/81-C.E. for determining the clearances under Para 3(a) of Notification No. 77/85 inasmuch as Notification No. 77/85 comes into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 77/85-C.E. comes into force from 1-4-1985. At that point of time, the Notification No. 46/81-CE was also in force. Therefore, according, to the appellants, clearances for the preceding financial year 1984-85 will not be taken into account for determining the computation under provisions of para 3(a) of Notification No. 77/85 since Notification No. 46/81-CE gives full exemption to the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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