TMI Blog1989 (2) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Although the finding recorded by the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption 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 Notification No. 2/81, dated 17th January, 1981 no exemption wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 to 31st March. Therefore, it was urged by the learned Stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter 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 one or more factories, (i) in the case of the first clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 shall be no order as to costs. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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