Pathak, C. J. - (1.) This appeal is directed against the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal on the question whether the appellant is disentitled to the concession granted by Notification No. 80/80-C.E. dated 19 June 1980 to small scale manufacturers in the matter of Central Excise duty.
(2.) The appellant is a private limited company. It has its registered office and factory in the State of Gujarat. It is engaged in the business of manufacturing and selling electric motors.
(3.) In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government issued Notification No. 80/80-C.E. dated 19th June 1980, which, as it stood during the relevant period, exempted from duty excisable goods falling under certain Item Numbers of the First Schedule to the Central Excises and Salt Act, 1944 as specified in the Table annexed to the Notification and of the particular description set forth in that Table. But paragraph 2 of the Notification declared: " Nothing contained in this notification shall apply to a manufacturer,- (i) if the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees twenty lakhs, (ii) if the aggregate value of clearances of the specified goods by him or on his behalf, for home consumption, from one or more factories during the preceding financial year, had exceeded rupees fifteen lakhs.";