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TMI Blog2000 (10) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... Patwari, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. In these two applications, prayer is made for waiver of pre-deposit of duty confirmed amounting to Rs. 2,50,318/- Rs. 1,002/- and penalty of Rs. 52,000/- Rs. 200/-. We have heard Shri Deven Parikh, Advocate for the applicants and Shri K.M. Patwari, J.D.R. for the revenue. 2. The applicants operated under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 or sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and for the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the submissions. The explanation as reproduced above would seem to apply in case of calculation of the value of clearances of both of goods exempted under the notification as also the goods exempted under other notification. However, if the value of clearances of total goods is calculated and is to be taken as a factor determinant of the eligibility of clearances of the specified go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was due to the construction of this notification. In holding so the Tribunal had taken cognizance of the judgment in the case of EL. P.EM. Industries v. CCE - 1989 (43) E.L.T. 599 and had deviated from the ratio thereof. This judgment was however followed by the Tribunal in the case of Khalsa Pulp and Paper Industries. The Khalsa judgments were challenged by the revenue. In civil appeal No. 5248 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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