9911796707
TMI Blog1996 (4) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... and 175/86, as amended by Notification No. 174/89. After considering the various contentions, the learned single judge negatived the contention of the petitioners that the loan licensees should be treated as separate or in other words, as independent. In coming to that conclusion the learned single Judge has followed the decision of another learned single Judge of the Court in W.P. No. 1940 of 1981 etc., which has been approved by a Division Bench of this Court in W.A. Nos. 233 to 236 of 1991, dated 13-3-1991. In these Writ appeals, the Division Bench of this Court, on considering the Notification No. 80/80, dated 19-6-1980, as modified by the Notification No. 73/81, dated 25-3-1989, held as follows : "Notification No. 80/80 C.E., dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the learned single Judge in W.P. Nos. 1940 of 1981 etc. was approved by the Division Bench of this Court. However, it is contended by Shri Alagirisamy, learned senior counsel that the exemption Notification No. 175/86 relating to clubbing of clearances of various firms to arrive at the aggregate value of clearances has not been correctly construed by the learned single Judge. In relation to the aforesaid Notification the learned single Judge has stated thus : "In this connection, he invited my attention to W.M.P. Nos. 26177 and 26377 to 26330 of 1992. In all the W.M.Ps., the petitioners have prayed for permission for raising additional grounds, based on circulars of the Board. The Circulars referred therein say that each loan lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clearances for the purposes of Notification No. 175/86-C.E., dated 1-3-1986 as amended. The matter has been examined by the Board. For the purpose of ensuring uniformity of levy of duties of excise, the Board, in exercise of the powers conferred under Section 37B of CESA, 1944 hereby orders that the following general principles will be applicable to Notification No. 175/86 as amended: (i) Different firms will be treated as different manufacturers for the purpose of the exemption limit. But if a firm consisting of certain partners say, a, b c has got more than one factory, all these factories will of course be combined. Limited company, whether public or private, is a manufacturer by itself and will be entitled to a separate exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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