TMI Blog1992 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the appeal is with reference to the appellant s eligibility for the benefit of Notification No. 175/86, dated 1-3-1986. The Adjudicating authority under the impugned order dated 24-5-1991 has denied the appellant the benefit of the said notification negativing the appellant s plea that if the appellate was entitled and had been enjoying the benefit of small scale exemption under Notification No. 77/85 as in the present case, he would become entitled to the benefit of the Notification No. 175/86 under clause 4(b) of the said notification as contended, and the reasoning of the adjudicating authority was assailed as plainly erroneous. The ld. counsel submitted that if a manufacturer has been availing the benefit of small scale exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal is not applicable to the facts of the present case and distinguishable either on facts or in law. Be that as it may, we cannot fail to take note of the fact that the very same adjudicating authority in an identical situation for a different party at a later point of time has accepted the present contention of the appellant and given relief to the party in that case. Therefore, in the above circumstances inasmuch the authorities in the light of the materials on record has not considered the question as to whether the appellant had been enjoying the benefit of the small scale exemption in the previous year and would be covered by the ambit of clause 4(b) of the Notification No. 175/86 dated 1-3-1986, we set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to be brought to the notice, why the authority should not take a judicial note of that decision and give a reasoned finding as to how the assessee is not entitled to the benefit of the notification in the particular facts of the case distinguishing the ratio of the decision cited. To merely brush aside this plea made not only tantamounts disrespect to higher forum whose decision has been cited but also amounts to ignoring of the points made by the appellant and to that extent the decision rendered without consideration of the earlier decision will have to be construed as not a proper decision. We observe that a plain reading of the proviso under para 4 of the notification would show that para (a) and para (b) are independent. After provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
