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TMI Blog1998 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") dated October 16, 1987. The only question which falls for consideration in this appeal is whether the respondent-Company is entitled to avail the benefit of the exemption from payment of excise duty under Notification No. 71/78, dated March 1, 1978. 2. The respondent-Company was manufacturing motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng financial years subsequent to the Financial Year 1978-79, if such clearances, if any, of the specified goods, had exceeded rupees fifteen lakhs; and (iii) who manufacture excisable goods falling under more than one item number of the said First Schedule and the aggregate value of all of excisable goods cleared by him or on his behalf for home consumption, from one or more factories, during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and appeal against the said judgment was dismissed by the Division Bench of the High Court. Civil Appeal No. 1295/88, Union of India & Ors. v. R.K. Chemicals Industries Pvt. Ltd. filed against the decision of the Division Bench of the High Court was dismissed summarily by this Court by order dated February 4, 1997. 5. In the order dated February 4, 1997 passed by the two-Judge of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified goods the case would not be covered by Clause (ii) and would fall under Clause (i) which dealt specifically with the specified goods. In the present case the respondent-Company was manufacturing specified goods as well as other goods. The present case cannot, therefore, be held to be covered under Clause (ii) of Notification No. 71/78 and has been rightly held to fall under Clause (iii) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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