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S.D.JHA, HARISH CHANDER, V.P.GULATI
Techno Chemical Industries – Appellant
Versus
Collector of Central Excise, Cochin – Respondent
V.P. Gulati, Member (T)
1. This is an appeal against the order of the Collector of Central Excise (Appeals) who has upheld the levy of duty in respect of P or P foods and soaps manufactured by the appellants denying the benefit of Notification No. 80/80 on the ground that the clearances of the excisable goods made by the appellants in the preceding year i.e., 1980-81, were more than 20 lakhs. The Assistant Collector held that for the purpose of notification No. 80/80 amended by the notification No. 73/81, the aggregate value of the clearances during the preceding year 1980-81 should be reckoned after taking into account the goods falling under item No. 68 even though exempted under various notifications. The appellants were manufacturing soap and P or P Foods and other items falling under item 68 apart from the spice powders which are exempted. The aggregate value of the goods cleared by them during 1980-81, other than the spice powders, was Rs. 19,73,254.85. The value of the spice powders cleared was Rs. 2,30,436.83. The appellants' plea is that once the goods had been exempted under a notification, these cease to be excisable goods and should not be included in the value of e
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