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TMI Blog2017 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 02.06.98 to 31.07.98. The Commissioner (Appeals) has rightly relied upon this Notification to allow the benefit of SAD exemption. Therefore as per the N/N. 02/2003, the respondents are eligible for the benefit of exemption - appeal dismissed - decided against Revenue. - C/147/2007 - Final Order No. 41220/2017 - Dated:- 7-7-2017 - Ms. Sulekha Beevi, Member ( Judicial ) And Shri Madh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions and the Notification No. 34/1998 exempted the payment of SAD. By another Notification No. 48/1998 dated 17.07.1998, the goods imported under Notification No. 34/1997 was unconditionally exempted from levy of SAD. The department was of the view that since all the Bills of Entry were dated prior to 17.07.1998, the respondent is liable to pay SAD. After adjudication, the original authority confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect only on 17.07.98 and the respondent s imports all being prior to this date, the exemption cannot be extended unless the conditions in Notification No. 34/97 are fulfilled. He relied upon the judgment of this Tribunal in the case of M/s. Amar Jothi Plastics and another vide Final Order No. 41539 41540/2016 dated 16.08.16. 4. Against this, Ld. Counsel Shri C. Seethapathy, appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (Tri.-Mum.) and also Bangalore Mono Filaments (P) Ltd. Vs. CC (Sea), Chennai 2006 (204) ELT 51 (Tri.-Bang.). 5. We have heard the submissions made by both sides. 6. Ld. AR has relied upon the judgment passed by the Tribunal in the case of M/s. Amar Jothi Plastics and another (supra), wherein an identical issue was considered. We take note of the fact that the Tribunal in the said judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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