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TMI Blog2000 (10) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. In this appeal filed by the Revenue, the issue relates to the entitlement of benefit of Notification No. 175/86 dated 1-3-86 to the respondents in respect of the clearances made by them up to Rs. 30 lakhs during the period 1-4-91 to 31-3-92. 2. The respondents are engaged in the manufacture of excisable items falling under Chapters 84 and 73 of the CETA. They cleared their excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute. The respondents are registered as SSI unit. They are manufacturer of excisable goods falling under two Chapters i.e. Chapter 84 and Chapter 73 of the CETA. When their clearances exceeded Rs. 20 lakhs under one Chapter No. 84, they paid the duty on the excess clearances. However, under the other Chapter 73, their clearances were only of the value of Rs. 2,26,595/ i.e. much below the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oimbatore reported in 1989 (43) E.L.T. 559. 6. In view of the discussion the view taken by the Collector (Appeals) that the respondents were entitled to the benefit of the Notification No. 175/86 for having not exceeded the prescribed limit of Rs. 30 lakhs on their first clearances, without payment of duty as SSI unit during the period in question (1-4-1991 to 31-3-1992) is perfectly valid and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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