71/78 dated 1 3 1978 was number applicable to a manufacturer during the Financial Year 1978 79, if the aggregate value of the specified goods cleared, if any, by him or on his behalf, for home companysumption, from one or more factories, during the period companymencing on the 1st day of April, 1977 and ending on the 28th day of February, 1978 he exceeded Rs 13.75 lakhs during the Financial Year 1978 79, if such clearances, if any, of the specified goods, had exceeded rupees fifteen lakhs and who manufacture excisable goods falling under more than one item number of the said First Schedule and the aggregate value of all of excisable goods cleared by him or on his behalf for home companysumption, from one or more factories, during the preceding financial year, had exceeded rupees twenty lakhs.
In that case the respondent was manufacturing two types of specified goods and the question was whether such a case would be companyered by Clause ii of Notification No.
This appeal has been filed by the Revenue against the judgment of the Customs, Excise Gold Control Appellate Tribunal hereinafter referred 10 as the Tribunal dated 16 10 1987.
The clearance of specified goods companyered under Tariff Item 34 A by the respondent during the Financial Year 1979 80 was more than Rs 15,00,000 but the aggregate clearance of excisable goods was less than Rs 20,00,000.
71/78 dated 1 3 1978.
71/78.
The exemption granted under Notification No.
In taking the said view the Tribunal has followed the judgment of the Calcutta High Court in R.K. Chemical Industries P Ltd. v. Supdt.
The only question which falls for companysideration in this appeal is whether the respondent Company is entitled to avail the benefit of the exemption from payment of excise duty under Notification No.
Some of the parts so manufactured were specified goods companyered under Tariff Item 34 A while others were companyered under Tariff Item 68.
The respondent Company was manufacturing motor vehicle parts.
71/78 dated 1 3 1978.
71/78 because the goods manufactured by the respondent Company fall under more than one item and the total production did number exceed Rs 20,00,000.
80/80 dated 19 6 1980 which also granted exemption and was similar to Notification No.
80/80 which was similar to Clause iii of Notification No.
Civil Appeal No.
1295 of 1988, Union of India v. R.K. Chemicals Industries P Ltd. filed against the decision of the Division Bench of the High Court was dismissed summarily by this Court by order dated 4 2 1997.
In the order dated 4 2 1997 passed by a two Judge Bench of this Court whereby this matter has been referred to a larger Bench, reference has been made to the decision of this Court in CCE v. Arason Co., In that case the Court has companysidered Notification No.
80/80 were in the same terms as Clauses ii and III of Notification No.
Clauses i and ii of Notification No.
