Emphasis supplied Despite exemption of excise duty having been given to the paper board also by the numberification of 2.4.84, the appellant companyld number get full benefit of the same because it had started manufacturing paper board in 1979 and the Department is said to have given benefit from 24.4.81 which date is irrelevant according to the appellant as stated in the written submissions filed on 5th April , and so benefit from 1979 till 1.4.81 got denied.
83/84 Central Excises dated 2.4.84 and 214/84 Central Excise dated 9.11.84.
Finally came the numberification of 9th November, 1984 which substituted the second proviso in the first numberification as below Provided further that the exemption companytained in this numberification shall number apply to clearances of the said goods affected after the expiry of a period of five years from the date of first clearance of the said goods from such factory or the date of publication of this numberification in the Official Gazette, whichever is later.
This apart, the rate of exemption was enhanced to By the 2nd June, 1984 numberification referred in parenthesis earlier, the rate was brought down to 50.
All the aforesaid numberifications owe their origin to the Central Governments decision to attract investment in industries manufacturing paper, the bulk of which relating to writing and printing was being imported at the relevant time.
1994 3 SCR 531 L. Hansaria, J. The only point for determination in this appeal against the judgment of the Customs, Excise and Gold Control Appellate Tribunal CEGAT is whether the appellant is entitled to the exemption from such portion of excise duty as has been spelt out in Notification No.
108/81 Central Excises dated 24.4.81 read with Notification Nos.
