9911796707
TMI Blog1982 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... CE dated 14-7-1978 was available only from the date of issue of this notification, i.e., 14-7-1978. The appellants have come up in appeal on the ground that the benefit of the notification was applicable from the first day of the financial year 1978-79 i.e., 1-4-1978, 2. Shri J. B. Koshy appeared for the appellants and Shri K.D. Tayal for the respondent when the case was heard on 27-12-1982. 3. Shri Koshy argued that though the notification was issued on 14-7-1978, the language of condition (b) of the notification read with the Explanation given in the notification made it clear that benefit of the notification was to be given for the whole of financial year 1978-79 and since the appellants fulfilled all other conditions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for referring to licensed capacity of the beneficiary tyre factory. He added that if the appellants' interpretation were to be accepted, certain tyre factories would get double benefit for the period from 1-4-1978 to 13-7-1978, first under notification No. 198/76 and then again under notification No. 142/78. 5. We have carefully considered the matter. Since the dispute relates to interpretation of certain clauses of the notification, we consider it necessary to reproduce below the full text of the notification : Notification No. 142/78 of 14th July, 1978. "GSR.. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tyres and tubes excluding flaps, fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified goods for home consumption not exceeding seventy-five per cent of the licensed capacity for the financial year 1978-79 shall only be entitled for exemption under this notification. Explanation :- In calculating clearances of the specified goods for home consumption to the extent of seventy five per cent of the licensed capacity for the financial year 1978-79, quantities of the specified goods, if any, in respect of which concessional rate of duty had been charged under the notification of the Government of India, Department of Revenue and Banking No. 198/76-Central Excise, dated the 16th June, 1976 during the period commencing on the 1st day of April, 1978 and ending with the day preceding the date of publication of this notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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