TMI Blog2001 (3) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents availed the exemption of duty free clearance under these Notifications with effect from July, 1994. Prior to this date, they were clearing their goods on payment of duty. Under this notification, goods up to a value of Rs. 30 lakhs were exempted from payment of duty in a financial year. The Assistant Commissioner of the Central Excise, Coonoor vide his Order, dated 27-6-1995 held that the exemption availed in terms of the Notification No. 1/93 exempted first clearance of the specified goods made for home consumption on or before the first day of April in any financial year up to a value of Rs. 30 lakhs from the whole of the duty of excise. From the provisions of the Notification he observed that the scheme under which provided the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 in view of para 2 of the said notification which stated that the value of clearance of the specified goods under sub clauses (a), (b) and (c) of the opening paragraph shall not exceed Rs. 30 lakhs, 20 lakhs, and 25 lakhs respectively. The clearances effected by the appellants on payment of tariff rate of duty prior to 23-5-1994 were not cleared under this notification and therefore those would not be relevant except in the computation of the aggregate value of the clearances in a financial year. Accordingly, he held that the benefit of Rs. 30 lakhs duty free clearance will be available to the appellants before him from July, 1994 when they started availing of the Notification. Consequently, he allowed the appeal of the party. 3. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to the operations as were carried out after he has opted for the benefit of the notification. What happened before the appellants opted for the benefit of the notification cannot be brought within the purview of the notification inasmuch as the appellants were not operating at that time within the parameters of the notification as they were clearing the goods without availing of the benefit of the exemption notification. The Tribunal accordingly observed that there was no legal sanction for aggregating the value of clearances made earlier for payment of full duty towards the aggregate value of the clearances for exemption purposes, in terms of paras (a), (b) and (c) above. Reliance is further placed by the ld. Consultant on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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