9911796707
TMI Blog1989 (2) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... bling and making a device for sounding alarm, registered as small scale industries, thus entitled to exemption from payment of excise duty under Central Excises and Salt Act, 1944 and obtaining of any licence under Rule 174 (licensing) of Central Excise Rules, 1944 is aggrieved by order of the Assistant Collector, Central Excise levying penalty under Rule 210 and determining duty under the Act. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scale unit and a small scale industry was entitled to exemption from duty if its clearance did not exceed Rs. 20 lakhs under Notification No. 77 of 85, dated 1st March, 1985. It is further not disputed that the clearance of the petitioner did not exceed Rs. 20 lakhs in the relevant period. But the show cause notice appears to have been issued under Rule 174 for not obtaining licence as under Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 1986 by Notification No. 213/86. The question is whether clearances from 1st March to 24th March made by the petitioner which admittedly was beyond Rs. 7.5 lakhs but below 20 lakhs was exigible to duty or not. Reliance has been placed on Notification No. 202 of 1986 issued on same day namely, 25th March, 1986 which envisaged that Notification No. 175 of 1986 was not applicable from 25th March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act) as it existed immediately before the commencement of the Central Excise Tariff Act (hereinafter referred to as the "said goods"), and cleared for home consumption on or after the 1st day of April, 1985 and upto and inclusive of 31st day of March 1986, by or on behalf of a manufacturer from on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of 1986 being contrary to explicit words used in the notification has to be rejected. 4. In the circumstances this petition succeeds and is allowed. The order of the Assistant Collector dated 29th April, 1988 is quashed. He is directed to decide the matter afresh in the light of what has been stated above. Other disputes shall be open to the petitioner to be raised before him. There shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
