9911796707
TMI Blog2000 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue, the issue for consideration is as how to calculate the extent of exemption when a manufacturer was manufacturing goods falling under more than one heading, clearances in one heading had exceeded the exemption limit of Rs. 20 lakh but the exemption as a whole was taken only for the goods below Rs. 30 lakh. The Collector of Central Excise (Appeals) has taken a view that as the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of first clearances up to Rs. 30 lakh meant clearances in chronological order upto aggregate value of Rs. 30 lakh and that the clearances of the goods on payment of duty were not to be ignored while reckoning the first clearances. He submits that this decision has been followed by the Tribunal in other cases also. 4. We find that the facts as narrated in the statement of facts in appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), the assessee has referred to the Tribunal's decision in the case of Purushotham Goculdas Plywood Co., 1990 (47) E.L.T. 30 (T) and Premier Rubber and Trades, 1990 (50) E.L.T. 304 (T). The Collector of Central Excise has also relied upon the Tribunal's decision in the case of Royal Coffee Works, 1991 (56) E.L.T. 430 (T). 5. We find that similar matter has come up before the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied goods falling under on of the Headings manufactured by the manufacturer exceeds Rs. 15 lakhs and the value of the first clearances of all other specified excisable goods not having exceeded Rs. 30 lakhs, the other goods would continue to enjoy the exemption till the aggregate ceiling of Rs. 30 lakhs exemption for first clearances is reached, had allowed the appeal before it accordingly. 6. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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