TMI Blog1988 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt from excise duty. The petitioners sought the benefit of Notification No. 43/75, dated 1st March, 1975 which was issued by the Central Government under the Central Excises and Salt Act, 1944 granting total exemption to such manufacture of a particular gage as mentioned in the said notification. According to the petitioners they fall under the exempted category. The 3rd respondent vide his letter dated September 29, 1980 accepted that the petitioners are totally exempted from payment of any excise-duty. On May 21, 1981 certain aluminium sheets from the factory of the petitioners were seized and since that time the petitioners appear to have landed into some difficulty. On June 29, 1981 the Central Board of Excise and Customs issued a t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on aluminium sheets falling under Item 27 of the First Schedule of the said Act, as it existed, prior to the 28th February, 1986, and arising at an intermediate stage in the factory of production in the manufacture of - (i) aluminium circles of thickness of and above 0.56 millimetres but not above 1.22 millimetres, during the period commencing on the 1st March, 1975 and ending with the 30th November, 1980, or (ii) aluminium circles of thickness of and above 0.56 millimetres but not above 2 millimetres, during the period commencing on the 1st December, 1980 and end with the 31st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in view of the amended rules 9 and 49 of the Central Excise Rules. He therefore urged that the petitioners are not entitled to the total exemption as claimed in this writ petition. In my opinion, the submission of Dr. Kantawala is well founded. If one reads the notification carefully it is quite clear that the exemption is also available to intermediary stage in the factory of production in the manufacture of sub-items 1 and 2 therein. This intermediary stage is an intermediary product and in my opinion, the notification leaves no manner of doubt that this intermediary product is also exempt from payment of excise duty under this notification The notification is quite clear and needs no further elaborate discussion. All that the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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