COCHIN METAL INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal.

(2.) THIS appeal raises an interesting question a" to the combined effect of two exemption notifications under Rule 8(1) of the Central Excise Rules, in relation to the same commodity. In order to appreciate the point at issue, it would be useful to set out the relevant facts and background.

(3.) THE appellants are a small unit manufacturing metal continers classing able under Item 46 of the Central Excise Tariff. Under Notification No. 97/70 -C.E. dated 1 -5 -1970, manufacturers of such metal containers, whose clearances did not exceed Rupees two lakhs in a financial year, were entitled to exemption on their first clearance of metal containers during the financial year upto the value of Rupees one lakh.