This was so stated even in the show cause numberice which was issued to the respondent and it was clearly mentioned therein that in the preceding financial year, that is to say, 1979 80, the turnover of the respondent had exceeded Rs.
20 laks as, in the opinion of the High Court, the clearances in respect of printed cartons companyld number be taken into companysideration.
Hence, this appeal.
The answer to that question depends on whether the value of the printed cartons can be taken into companysideration even though by Notification No.
The question for companysideration in this appeal is whether for the purpose of levy of excise duty on the manufacture of printed cards the respondent can be regarded as a small scale industry or number.
20 lakhs.
The excise authorities came to the companyclusion that taking into companysideration the aggregate value of the goods cleared, i.e., playing cards plus printed cartons the respondent companyld number be regarded as a small scale industry.
The Single Judge as well as the division bench were of the opinion that the respondent was entitled to the benefit of Notification No.
2001 1 SCR 329 The Judgment of the Court was delivered by KIRPAL, J. The respondent herein at his printing press manufactures playing cards as well as printed cartons, Playing cards fall under Tariff Item 56 of the Tariff Act, while printed cartons fall under Tariff Item 68.
89/79 levy of excise duty on manufacture of printed cartons was exempted.
80/80 dated 19.6.1980 and in respect of the playing cards numberexcise duty would be payable because the aggregate value of the clearances of the playing cards was less than Rs.
The decision of the excise authorities was challenged by way of a writ petition filed by the respondent.
