K.S. Venkataramani, Member (T)

1. This appeal is directed against the order issued on 3-9-1985 of the Collector of Central Excise (Appeals), Calcutta by which he had upheld the order of the Assistant Collector of Central Excise, Calcutta-I Division dated 16-4-1985 demanding a duty of Rs. 1,93,715.82 from the appellants as central excise duty on the goods cleared by them during the period April, 1983 to September, 1983. The appellants herein are engaged in the manufacture of various Bituminous products. They filed an application with the jurisdictional Assistant Collector on 1-4-1983 seeking exemption under Notification 77/83, dated 1-3-1983 for the financial year 1983-84. The department, however, found on scrutiny that the aggregate value of clearances of all excisable goods falling under Tariff Item 68 and Tariff Item 11 by the appellants had exceeded Rs. 40 lakhs during the preceding financial year 1982-83 and hence they were not eligible for the exemption. This is because para 2 of the Notification 77/83 lays down that nothing contained in the notification shall apply if the aggregate value of clearances of all excisable goods from any factory for home consumption during the