9911796707
TMI Blog2004 (10) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... sue in this case pertains to whether the respondents can avail benefits of Notification No. 175/86-C.E., 1/93-C.E. with Notification No. 24/91-C.E., dated 25-7-1991, as amended. Notification No. 24/91-C.E., dated 25-7-1991, as amended, provided concessional rate of duty to Portland cement manufactured in a factory as detailed in the table to the said Notification. Second proviso to the said Notification i.e. clause (b) provided, inter alia, that nothing contained in that notification shall be applicable to such cement in respect of which a manufacturer avails of the exemption contained in the Notification No. 175/86-C.E., dated 1-4-1986 as amended. The Hon'ble Tribunal in the final order No. 599/99-C, dated 14-7-1999 has held on the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PMT - 10% ad valorem (under Notification No. 1/93-C.E.) or @ Rs. 185/- PMT (under Notification No. 24/91-C.E.) on the clearances effected after crossing the limit of Rs. 30 lakhs. (ii) The Commissioner (Appeals) has failed to take into consideration the fact of simultaneous availment of both the Notifications i.e. 24/91-C.E., dated 25-7-1991 and 1/93-C.E., dated 28-2-1993 by the party which is contrary to the above said decision of the Hon'ble Tribunal. 3. We have perused the records and heard both sides. The dispute is whether the Commissioner has correctly applied Tribunal's Final Order No. 599/99-C, dated 14-7-1999 [2000 (117) E.L.T. 157 (Tri.)]. The operative part of the Tribunal's order reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 91. This contention of the Revenue is in conformity with the proviso to Notification No. 24/91 which states that "nothing contained in this notification shall be applicable to such cement in respect of which a manufacturer avails of the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-C.E., dated 1-3-1986 or Notification No. 1/93-C.E., dated 28-2-1993". The Tribunal's Final Order No. 599/99-C is also to this effect. The assessee has to choose to have the goods assessed under Notification No. 1/93 or 5/94 - 24/91 but the same consignment cannot be assessed under both the Notifications. The appeal is ordered in the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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