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TMI Blog1983 (3) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... raightaway reproduce the Notification in its extenso : "The Central Government hereby exempts tyres of the description specified in column 1 of the Table hereto annexed, and falling under sub-item 1 of Item No. 16, from so much of the duty of excise leviable thereon as is in excess of the duty specified and subject to the conditions laid down respectively in the corresponding entries in columns 2 and 3 of the said Table. TABLE Description Duty Conditions (1) (2) (3) Tyres for motor vehicles Forty per cent ad valorem If the total value of the tyres for motor vehicles cleared by the manufacturer during the preceding financial year for home consumption did not exceed ₹ 4.00 crores/two crores of rupees (w.e.f. 1-4-1973) : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 as the amount representing the difference between 40 per cent ad valorem, the concessional rate of duty, specified in the above notification, and the effective rate of duty but for the concession. On adjudication, the Assistant Collector confirmed the demand holding that since the appellants had not cleared any tubes in the preceding financial year, they were not entitled to clearance of the tubes at the concessional rate of 40 per cent ad valorem in the financial year 1973-74. The appeal preferred by the appellants against this order was rejected by the Appellate Collector who upheld the Assistant Collector's order. It is against this order that the appellants filed a Revision Application to the Central Government which, as earlier poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that a manufacturer who had not cleared any paper or paper board in the preceding financial year would nevertheless be entitled to the exemption contained in the said Notification subject, of course, to fulfilment of the prescribed conditions. The absence of such a provision in Notification No. 47/72, dated 17-3-1972 would not make any material difference. A similar provision was also to be found in C.E. Notification No. 80/80. Shri Bedi submitted that the intention of these Notifications, including Notification No. 47/72, being to assist to small scale industries with duty concession, the object of the Notification should not be defeated by a narrow construction of the Notification which again was not warranted by the words used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an anamolous and invidious situation. We are, therefore, inclined to take the view that all what the Notification stipulates is that if there had been clearances during the preceding financial year, the value of such clearances should not have exceeded the prescribed limits. That this was the intention is also clear from the analogies of the two other Notifications referred to by the appellants' Counsel. We, therefore, hold that since the appellants had not cleared any tyres (or tubes) during the financial year 1972-73, they were entitled to the benefits of Notification No. 47/72 during the financial year 1973-74 subject to compliance with the other conditions laid down in the said Notification. We, therefore, set aside the Appellate Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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