9911796707
TMI Blog2004 (10) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... per : C.N.B. Nair, Member (T)]. The present appeal of the Revenue is directed against the following order of the Commissioner (Appeals) with regard to rate of duty applicable on cement cleared by the respondent. 5. I have gone through the memorandum of appeal along with Hon'ble Tribunal remand order dated 17-9-1998. The basic issue in this case pertains to whether the respondents can avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red after Rs. 50 lakhs up to which the manufacturer had availed the Notification No. 1/93-C.E. 6. Respecting the law laid down by the Hon ble Tribunal in the said case I hold that the classification filed by the respondents was correctly approved by the appellants. Accordingly, appeal filed by the appellant is rejected and approval of impugned classification list is upheld . 2. The present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 even before the stipulated limit of Rs. 50 lakhs. The party paid duty @ Rs. 185/- PMT - 10% ad valorem whereas they were required to pay duty either @ Rs. 330/- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 up to clearances of Rs. 50 lakhs and after that he was entitled to the benefit of Notification No. 5/94. Following the ratio of this decision of the Tribunal, we hold that the appellant to entitled to the benefit of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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