TMI Blog2017 (3) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... evious year were below two crores, which shows that the Government wanted the benefit to be taken only by small manufacturers. The exemption was to be given on first clearances i.e. in the serial order of clearances. As soon as the aggregate came to ₹ 75 lacs, the concession would automatically stop. The intention was not to give a concession of ₹ 75 lacs straightaway - appeal dismissed - decided against appellant. - E/841, 842 & 843/06 - A/86048-86050/17/EB - Dated:- 23-2-2017 - Mr.Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Ashutosh Nath, Asst. Comm. (AR) for appellant None for respondent ORDER Per Raju 1. The appellants, M/s.Pudumjee Agro Industries are engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Larger Bench of Tribunal in the case of Marutham Textiles Pvt. Ltd. 2003 (153) ELT 219. 5. We have considered rival submission. We find that the Tribunal in its earlier order in the case of Pudumjee Pulp Paper Mills Ltd. has observed as follows while granting relief: We have considered the submissions. We find that the whole exercise is revenue neutral, as the appellant will be entitled to the refund of duty of equivalent amount or more which has been paid by them on clearances within the limit of first 3500 MTs and once there is a clear finding by the adjudicating authority that there was no intention to evade duty, as the exemption has been availed on the maximum quantity of low priced products, the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow two crores, which shows that the Government wanted the benefit to be taken only by small manufacturers. The exemption was to be given on first clearances i.e. in the serial order of clearances. As soon as the aggregate came to ₹ 75 lacs, the concession would automatically stop. The intention was not to give a concession of ₹ 75 lacs straightaway. The suggestion of the petitioner that he could simultaneously clear the goods on full rate of duty would militate against the plain language of the Notification. It would convert an exemption granted to first clearances in the chronological order into a concession granted on the aggregate sale during the entire financial year to be taken on such clearances as the manufacturer deems ..... X X X X Extracts X X X X X X X X Extracts X X X X
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