This appeal by the Collector Central Excise, Madras, is directed against the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal the Tribunal for short July 8, 1986, whereby it affirmed the order dated August 1, 1981 of the Appellant Collector of Central Excise, Madras granting refund of excise duty to the respondent assessee in reversal of the order passed by the Assistant Col lector of Central Excise, Tirunelveli on February 27, 1981.
20 lakhs, the assessee was entitled to the benefit of exemption under the afore men tioned Notification and ordered refund.
The Assistant Collector found that during the year 1979 80, the assessee had cleared Trailers worth Rs.
15 lakhs, in view of the proviso to paragraph 2 i of the Notification, the Assistant Collector held that the assessee was number eligible for exemption and rejected the claim for refund.
who manufactures excisable goods falling under more than one Item number of the said first schedule and the aggregate value of clearances of all excisable goods by him or on his behalf for home companysumption, from one or more factories, during the preceding financial year, had exceeded rupees twenty lakhs.
Paragraph 2 of the said Notification which is relevant for our purpose reads thus Nothing companytained in this Notification shall apply to a manufacturer if the aggregate value of clearances of each serial number of the specified goods, if any by him or on his behalf for home companysumption from one or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs.
The respondent was clearing the goods after payment of duty without claiming exemption under Notification dated March 1, 1978 as amended subsequently by Notification No.
The respondent claimed refund of duty paid during the period from April, 1, 1980 to September 30, 1980 amounting to Rs.
Both the Trailers and Steel Furniture being specified goods, the assessee companytends that as the value of the Trailers and the Steel furniture did number exceed Rs.
Briefly stated the facts are as under The respondent manufactured Trailers and Steel Furniture liable to payment of excise duty under Tariff Item No.
1997 3 SCR 111 The Judgment of the Court was delivered by AHMADI, CJI.
34 iii and Tariff Item No.40 respectively.
The Appellate Collector reversed the view of the Assistant Collector and held that as the aggregate value did number exceed Rs.
8O/80 dated June 19, 1980.
Paragraph 1 of the Notification refers to specified goods i.e. goods specified in companyumn 3 of the table annexed to the Notification, Paragraph 2 extracted earlier sets out the companyditions for the grunt of the exemption.
20 lakhs, sub paragraph ii of paragraph 2 of the Notification was attracted and hence he was entitled for refund.
The Tribunal affirmed this view in the Revenues appeal to that body.
20 lakhs.
1032 aggregat ing Rs.
Since the aggregate value exceeded Rs.
19,32,960 and Steel Furniture worth Rs.
65,285.68 on the plea that the aggregate value of the clearances of both the excisable items did number exceed Rs.
20 lakhs during the previous financial year.
The assessee preferred an appeal.
19,33,992 i.e., less than Rs.
Hence the appeal.
