TMI Blog2001 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ted from the duty equivalent to an amount collected at the rate of 10% ad valorem provided that aggregate value of the clearances of goods under both these categories did not exceed Rs 75 lakhs. 2.Clause 2 and 3 of this notification laid further restrictions on availing the exemption as under - "2. The aggregate value of clearances of the specified goods from any factory by one or of paragraph,more manufacturers in any financial year under clauses (a) and (b) shall not exceed rupees thirty lakhs and fifty five lakhs respectively : Provided that the aggregate value of clearances of the specified goods from any factory by one or more manufacturers in any financial year in terms of clause (a) and clause (b) of paragraph 1, taken together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the branded goads are neither exempted nor chargeable to nil rate, the same are not excludible in terms of this Explanation. It is further contended that for the purpose of computing the aggregate value of clearances for the preceding financial year in terms of Clause 3 of the Notification, a specific provision is made for excluding the value of clearances of branded goods. However, no such provision is available for computing the value of clearances in Clause 1 of the Notification. In support of his contention, the learned SDR relied on the following decisions - (i)Union of India v Nandi Printers Pvt. Ltd., 2001 (127) E.L.T. 645 (S.C.); and (ii)Ramakrishna Engg. Works v. CCE, Bolpur, 1996 (83) E.L.T. 346 (T). 4.Shri Kodanda Ram and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate duty of excise shall not be taken into consideration while computing the aggregate value of first clearances of the specified goods of Rs 30 lakhs and aggregate value of clearances of Rs 200 lakhs in the preceding financial year. The learned advocates of the respondents relied on the following decisions in support of their contention (i)CCE v. Power Control, 1992 (62) E.L.T. 662 (T); and (ii)CCE, Madras v. Space Foods (P) Ltd., 1999 (112) E.L.T. 416 (T). 5.We have carefully considered the submissions made before us. At the very outset, it may be observed that the proposition under consideration stands fully settled in favour of the respondents by the above stated decisions of the Tribunal in the case of CCE v. Power Control, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder upto a limit of Rs 30 lakhs. If within the first clearances of Rs 30 lakhs, any goods are cleared on payment of duty, the same cannot be excluded from reckoning. Similarly, if out of the first clearances of Rs. 75 lakhs (the ceiling of eligibility for exemption under this Notification at the relevant time), any goods have been cleared on payment of duty, the same cannot be excluded from the reckoning. In the judgment of the Hon'ble Supreme Court in the case of Union of India v. Nandi Printers Pvt. Ltd., supra, the Notification under consideration was Notification No. 80/80 dated 19-6-1980. This Notification provided exemption to a manufacturer in respect of the clearances of the specified goods subject to certain conditions, if the cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purview of this exemption Notification. Therefore they are not to be reckoned for the purpose of computing the first clearances of specified goods upto Rs 30 lakhs for the purpose of exemption or the limit of Rs 200 lakhs in the previous financial year. The Larger Bench of the Tribunal in the case of Ramakrishna Engg. Works v CCE, Bolpur, supra, while considering the question of inclusion of the value of the specified goods cleared on payment of duty in the ceiling limit of Rs 30 lakhs/Rs 75 lakhs was not seized with the specific clauses in the exemption notification relating to the exclusion of the value of the goods bearing the trade name/brand name of another person and cleared on payment of duty. Therefore, the ratio of this decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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