TMI Blog1993 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... on filed by a manufacturer, whose products are exigible to excise duty under the Central Excises and Salt Act, 1944. The petitioner claims that he is entitled to clear the goods simultaneously at a concessional rate of duty as also at the full rate of duty. The question is of interpretation of the Notification No. 65/81, dated 25th March, 1981, as amended from time to time. 3. By the said Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. the clearances in the chronological order up to the aggregate value of Rs. 75 lacs. The intention is not to grant a total 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. The petitioner's contention that in other collectorates the Notification is being interpreted in the manner in which the petitioner desires it to be interpreted, should not deter us from interpreting the provision in the correct manner. If the petitioner is aggrieved, he should follow the normal course of adjudication process under the Central Excises and Salt Act, 1944 and take the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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