- (1.) The Tribunal noticed that in the preceding year the aggregate value of clearances had exceeded the limit of 250 MTs prescribed under the Notification 56/88-C.E. on the basis that the exclusion for aggregate value purpose prescribed under Explanation II is not applicable to the aggregate quantum of clearances.
(2.) The Explanation II in the Notification 56/88-C.E., dated 1-3-88 (Central Excise Tarrif 1989-90) clearly sets out that for the purpose of computing the aggregate value of clearances under this notification and by any other notification the clearances of any excisable goods which are exempted from the whole of the duty of excise leviable thereon by any other notification shall not be taken into account.
(3.) It is not very clear from the order of the Tribunal as to whether the Tribunal reads the parameters into the notification to hold that the larger units by doing job work should not allowed to have the benefit intended for a smaller unit. In this view of the matter, we set aside the order made by the Tribunal by holding that the aggregate value of clearances need not be taken note of for the purpose of the Notification 56/88 and give appropriate reliefs. The department will now give consequential effect to this order. The appeals are allowed accordingly.;