1991 (1) TMI 139

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..... t, 1973. 3. By Notification No. 198/76 dated June 16, 1976, certain exemptions in the payment of Excise duty were granted in respect of 43 excisable goods. Wire rope was included as one of the 43 excisable goods. The exemption was granted in respect of excisable goods cleared in excess of the base clearance by or on behalf of a manufacturer. Paragraph 12(2) of the said Notification, in so far it is relevant provides as follows : (2) After comparing the clearance of specified goods under sub-paragraph (1) the base period and base clearances, in relation to a factory, shall be determined as under: **        **        **        ** & .....

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..... used to allow such applications on the ground that the Petitioner having manufactured Wire goods prior to 1973 was entitled to claim exemption as specified in Paragraph 2(2)(c) of the said notification and not under 2(2)(b) thereof. 5. It is contended by the Petitioner that although the Petitioner No. 1 had manufactured Wire ropes since 1962 the Notification in terms referred to clearance of "specified goods" from the Factory after 1-4-1973. It has further been submitted that the phrase "specified goods" has been referred to in the first part of the notification as follows: "The excisable goods of the description specified in column (3) of the table hereto annexed (hereinafter referred to as the "specified goods") and falling under such i .....

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..... cation was alive to the difference between the phrases "specified goods" and "goods" simpliciter. This would be apparent from a reading of the various paragraphs of the notification where the phrase "specified goods" has been used in contradistinction to the word "goods". For example, in the explanation to paragraph 1(b) of the Notification the words used are "any goods". Secondly, the phrase "specified goods" has been specifically referred to in the first part of the notification as meaning excisable goods. If one keeps this meaning in mind, Clause 2(2(b) would read as follows: "Where the goods manufactured by the petitioner could not be called excisable goods." The goods manufactured by the Petitioner could not be called excisable goods .....

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