MIRAJ ELECTRICALS AND MECHANICAL Vs. C.C.E.

JUDGEMENT

(1.) MATTER called. None for the appellant. They have however desired that the appeal to be decided on the basis of available records and their written submissions filed by them on 6 -4 -1998.

(2.) BRIEFLY stated the facts of this case are as follows : The appellants herein were manufacturing excisable goods and availing the benefit of full exemption from duty under Notification No. 46/81 -C.E. on the ground that their factory was not covered under Clause (m) of Section 2 of the Factories Act. This notification however, was superceded by another Notification No. 178 / 85 which provided exemption to excisable goods up to a certain limit from First day of April of any financial year. One of the conditions of Notification No. 178/85 -C.E., dated 1 -8 -1985 was the aggregate value of the clearances of all excisable goods by a manufacturer or on its behalf for home consumption for one or more factories would not exceed Rs. 75 lakhs during the preceding financial year.

(3.) IN the present case, it is not disputed that the clearances of the appellants from his factory during the preceding financial year 1984 -85 has exceeded Rs. 75 lakhs.