9911796707
TMI Blog1999 (7) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sharma, Member (T)]. This appeal is filed by the appellants against the finding of the Commissioner of Central Excise (Appeals). The ld. Commissioner (Appeals) had held that I am of the opinion that they can of course switch over to Notification No. 5/94, dated 1-3-1994, but only after they have availed the exemption notification in full i.e., upto the clearances of Rs. 75 lakhs. Only aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 5/94 after clearance of Rs. 50 lakhs. He submits that the case is fully covered by the decision of the Tribunal in the case of Commissioner of Central Excise, Bhubaneswar v. Ambica Cement Ltd. reported in 1997 (23) RLT 177. He submits that in this appeal, this Tribunal held : - Para 4.2 : Plain reading of the relevant clause of the second proviso clearly indicates that it is in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rominent Plastic Industries v. CCE, New Delhi reported in 1997 (93) E.L.T. 299 where this Tribunal observed that : Para 4 : Heard the submissions of both sides. We find that in the relevant C/List effective from 1-4-1993, the appellants had already claimed under the column No. Date of the relevant notification, if any, issued having bearing on the rate of duty Notification No. 14/92-C.E., d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification No. 14/92-C.E., there is no condition as to the availability of the benefit of this Notification. This notification was applicable to the goods specified therein. The admitted position is that there is no dispute about the description or the nature of the assessee either to opt for availing credit of duty on inputs under the Modvat scheme or to avail exemption as SSI unit under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and was decided by the Tribunal in favour of the assessee. 6. In so far as the various clauses of Notification 5/94 are concerned, we find that these clauses were examined in general by this Tribunal and the Tribunal came to the conclusion that the assessee was entitled to enjoy the benefit of Notification No. 1/93 upto clearances of Rs. 50 lakhs, and after that he was entitled to the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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