1998 (4) TMI 275

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..... for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees declared their intention to avail of the benefit of Notification No. 175/86 as prescribed in paragraph (a)(i) which prescribed a concessional rate of duty where the manufacturer had availed of the Modvat credit facility. Clause (ii) in this paragraph provided for complete exemption from payment of duty for the aggregat .....

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..... uty and was in fact entitled for a refund instead of being asked to pay differential duty. Referring to Order-in-Original No. 3/Collr/Demand/92, dated 30-11-1992 by the jurisdictional Collector in case of the same appellant for the earlier period in identical cases, he showed that the Collector had dropped the demand. Shri D.S. Negi on the other hand submits that a notification has to be literally .....

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