1997 (1) TMI 288

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..... . [Order per : S.K. Bhatnagar, Vice President]. This is an appeal against the order-in-original passed by Additional Collector, Vadodara dated 13-2-1991. 2. Ld. Counsel stated that appellants are manufacturers of thermocol items including blocks and sheets etc. which are used for insulation and packing. 3. The appellants were under the bona fide belief that these were articles of pla .....

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..... e in any eventuality covered by this notification and therefore no amount should be demanded from them. 6. The Additional Collector however did not accept this plea on the ground that this notification allows the benefit only to those blocks and sheets of thermocol which were used in the manufacture of articles of thermocol. 7. He would however like to point out that this original 11C notifica .....

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..... were being sold by the appellants `as such or after just trimming etc. according to the customers specifications. 10. It was also his submission that the amending Notification No. 13/91 is dated 20-3-1991 and therefore comes into force only w.e.f. that date whereas the demand pertains to previous period. 11. Ld. Counsel stated that at this stage there is no dispute that what they were manufac .....

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..... e 10 of Chapter 39 reads as follows : 10. In Heading Nos. 39.20 and 39.21, the expression plates, sheets, film, foil and strip applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so .....

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..... 1991 has been issued the two notifications have to be read together in the context of the fact that they are 11C notifications which always relate to a past period and are beneficiary in nature inasmuch as they extend relief to the assessees. In our opinion it is required to be seen that the intended benefit is not otherwise denied and the purpose is not defeated. In the above circumstances, we ho .....

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