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TMI Blog2007 (11) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : M. Veeraiyan, Member (T)]. - These two appeals are by the Department against the order of the Commissioner (Appeals) No. RKS/124-125/VALSAD/2003 dated 19-8-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The respondent are engaged in the manufacture of casting, capping and scrap falling under Chapter 39 of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit. (d) The assessee has cleared goods valued at Rs. 4,09,84,896/- after completion of Rs. 100 lakhs during the period from 1-9-1999 to 29-2-2000. (e) The Original Authority held that the assessee has violated the conditions of the Notification No. 5/98 as amended by Notification No. 5/99 as applicable to Sl. No. 70 para-C. Accordingly he demanded duty of Rs. 98,36,374/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Notification No. 5/98 does not contain any condition that if they opt to avail the benefit of Notification No. 5/98, they should continue to avail the same during the entire financial year. However, Original Authority after holding that they have violated the provisions of Notification No. 5/98 as amended has not sought to deny the benefit of duty free clearances of Rs. 1 crore. If it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ages that it should be availed for the entire period of the financial year. During the period from 1-9-1999 to 29-2-2000, the assessee has paid the normal duty. As already mentioned, no dispute has been raised for the period where they have clearances up to Rs. 1 crore at nil rate. Therefore, we do not find merits in the appeals by the Department. 8. Appeals are therefore rejected. (Pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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