9911796707
TMI Blog2002 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured by them. 2. Shri K.L. Rekhi, learned Consultant, submitted that the Appellants manufacture nine electrical goods; that in their Classification Declaration effective from 1-4-99, they opted for benefit of Notification No. 8/99-C.E. in respect of 4 goods and in respect of remaining 5 goods they preferred to pay central excise duty at tariff rate and avail of Modvat credit of duty paid on inputs used in or in relation to manufacture of the said 5 items; that the Commissioner (Appeals), under the Impugned Order, has rejected their appeal holding that Notification No. 8/99 does not permit to split the specified goods manufactured by them and clear some goods under value based clearance exemption limit and some goods on payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2001 (133) E.L.T. A 172. 4. Learned Consultant also contended that the Superintendent has directed them under letter dated 18-5-99 to modify the declaration filed by them for availing Modvat credit and exemption simultaneously; that Assistant Commissioner, under letter dated 31-5-99 accepted the declaration filed by them; that said Order dated 31-5-99 has not been reviewed by the Department and no appeal had been filed; that accordingly next officer cannot change the Order passed by his predecessor. Finally he submitted that in any case benefit of Notification No. 9/99-C.E. will be available to the appellants in respect of all the products manufactured and cleared by them. 5. Countering the submission, Mrs. Krishna A. Mishra, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contain condition similar to the condition in para 2 of the Notification under consideration; that further Notification No. 175/86 provided two manners - availing the exemption or paying duty by availing Modvat credit; that now Central Govt. has issued two Notifications - 8/99 under which exemption has to be availed of and 9/99 under which duty has to be paid from the very beginning. She also tried to distinguish decision in the case of Kamrup Industrial Gases by submitting that words used in Notification 1/93 are specified goods whereas para 2 of Notification No. 8/99 does not talk of specified goods but goods in general. Finally she submitted that benefit of Notification No. 9/99 may be considered if they satisfy all the conditions specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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