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TMI Blog2009 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are refined edible oils and if they are packed into unit containers. It is also seen that Entry Nos. 244(B) and (C) do not have any condition and are also not mutually exclusive. It is a settled law that when there are two views possible on a Notification, the view which is more beneficial to the assessee has to be applied. In this case, the appellant felt that payment/discharge of duty of Rs. 1/- per kg. on the unit containers of refined edible oil manufactured by them would be more advantageous to him and has chosen to do so. When the Notification itself gives two options, the choice of the appellant to choose an option which is beneficial to him cannot be faulted with. - Sub-section 1A of Section 5A, making it mandatory to avail nil r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been specified for all goods other than refined edible oils falling under 15.02 or 15.03. Under (B), a rate of Rs. 1/- per kilogram has been prescribed for refined edible oils and under (C), 'Nil' rate of duty has been prescribed for refined oils, if manufactured out of refined edible oils on which the appropriate duty of excise under the First Schedule to the Central Excise Tariff Act, 1985 or as the case may be, the additional customs duty under the Customs Tariff Act, 1975 has already been paid. 2.1 The appellant is manufacturing packed refined edible oil processed from seed extraction and crude oil and clearing the same to ATFL on payment of appropriate duty after packing into unit containers of 500 ml/1 ltr./5 ltrs. and 15 ltrs., and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid bulk refined edible oils and packing materials, (3) demanding amounts @ 8% of value of such packed refined edible oil which was repacked from duty paid bulk refined edible oil, (4) demanding the amounts collected on the invoices under Section 11D were issued to them. It was also proposed for collection of interest, imposition of penalties on the unit and as well as on the Managing Director and Commercial Manager of the unit under relevant provisions of the Act and Rules made thereunder. 2.4 The Adjudicating Authority decided the issue against the appellant, confirmed the demand, imposed interest and penalties and also confiscated the goods which were found in the factory premises of the appellant. Aggrieved by such an order, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and repacking them into unit containers, hence, they clearly get attracted under Sl. No. 244 (C). It is her submission that both the lower authorities have correctly held that appellants cannot pay the duty nor can they take the credit of the duty paid on the bulk refined oils. 5. We have considered the submissions made at length by both sides and perused the records. The undisputed facts are that the appellants are procuring duty paid refined edible oil in bulk form by availing Cenvat credit and repacking the same into unit containers and discharging appropriate duty of Rs. 1/- per kg. as envisaged at Sl. No. 244(B) of Notification No. 6/2002 dated 1-3-2002 as amended from time to time. It is undisputed that the appellant's products fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Entry Nos. 244(B) and (C) do not have any condition and are also not mutually exclusive. It is a settled law that when there are two views possible on a Notification, the view which is more beneficial to the assessee has to be applied. In this case, the appellant felt that payment/discharge of duty of Rs. 1/- per kg. on the unit containers of refined edible oil manufactured by them would be more advantageous to him and has chosen to do so. When the Notification itself gives two options, the choice of the appellant to choose an option which is beneficial to him cannot be faulted with. 5.1 Another aspect to be considered in this matter could be, whether amendment to Section 5A of the Central Excise Act would be applicable. Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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