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1998 (1) TMI 223

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..... The Revenue filed this appeal against the order-in-appeal dated 19-3-1990 passed by the Collector, Central Excise (Appeals), Madras. 2. Respondents made a request to decide the appeal on merits. 3. Shri D.S. Negi, SDR appearing on behalf of the appellant Revenue submitted that Notification 175/86-C.E., dated 1-3-1986 as amended subject to the conditions stipulated therein exempts goods specif .....

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..... iling exemption under Notification No. 175/86-C.E., dated 1-3-1986. Before 10-6-1988, the respondent cleared the goods to the value of Rs. 14,82,575/-. On 10-6-1988, they had still Rs. 17,425/- to cross the exemption limit of Rs. 15 lac as provided under Notification No. 175/86-C.E. On 10-6-1988, the respondents cleared two antennae of total value of Rs. 54,500/- under G.P.I. They had paid duty af .....

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