9911796707
TMI Blog1993 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ur with Shri C.B. Patne for the petitioner on admission. 2. This is a petition filed by a manufacturer, whose products are exigible to excise duty under the Central Excises and Salt Act, 1944. The petitioner claims that he is entitled to clear the goods simultaneously at a concessional rate of duty as also at the full rate of duty. The question is of interpretation of the Notification No. 65/81, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The intention of the Government was clearly to exempt first clearances i.e. the clearances in the chronological order up to the aggregate value of Rs. 75 lacs. The intention is not to grant a total concession of Rs. 75 lacs on the goods cleared at any time during the financial year. The logic is understandable. The exemption was meant to Units whose aggregate clearances in the previous year wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuing the Notification. 5. We, therefore, do not see any merit in the case. The petitioner's contention that in other collectorates the Notification is being interpreted in the manner in which the petitioner desires it to be interpreted, should not deter us from interpreting the provision in the correct manner. If the petitioner is aggrieved, he should follow the normal course of adjudication pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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