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TMI Blog2017 (3) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... for respondent ORDER Per Raju 1. The appellants, M/s.Pudumjee Agro Industries are engaged in the manufacture of paper and paper boards. The appellants were availing exemption under Notification No.3/2001-CE dated 01/03/2001. The said notification provided exemption to: i) Paper & Paper Board or articles made therefrom manufactured, starting from the stage of pulp, in a factory and such pulp c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l facts the Tribunal vide order No.A/545/2007/C-II/EB dated 13/08/2007 has granted relief. The appellants sought reliance on the same grounds. 4. Learned AR relies on the impugned order. He argued that in the first clearance has to be considered in the light of the decision of Hon'ble High Court of Madhya Pradesh in the case of BK Rubber Industries (P) Ltd 1993 (68) ELT 575 (MP) and the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Apex Court's decision in the case of Punjab Tractors Ltd. Vs. CCe, Chandigarh 2005 (181) ELT 380 (SC) and CCE & C Vs. Narmada Chematur Pharmaceuticals Ltd. 2005 (179) ELT 276 (SC)." 6. It is seen that the Tribunal did not have the benefit of observations of decision of Hon'ble High Court of Madhya Pradesh in the case of BK Rubber Industries (P) Ltd (supra) and the decision Larger Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concession of Rs. 75 lacs on the goods cleared at any time during the financial year. The logic is understandable. The exemption was meant to Units whose aggregate clearances in the previous 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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