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TMI Blog2018 (4) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... act recorded against the assessee and even otherwise the assessee had availed benefits under the N/N. 9 of 1999 for a part of the year and it was not open to him to switch over to another notification - conclusion drawn by the Tribunal is right and justified - appeal dismissed. - Central Excise Appeal No. - 441 of 2007 - - - Dated:- 24-1-2018 - Mr. Bharati Sapru And Mr. Neeraj Tiwari, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e absence of fulfilling the said condition the benefits can be denied or not ? 3). Whether the trade notice issued by the Commissioner at Mumbai is binding on all the Commissionerate ? We have heard learned Counsel for the assessee as well as the Counsel for the respondent-department. The Tribunal has discussed the matter at length and has returned a clear finding with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the said notification it could not switch over or change during the course of that year. The assessee now seeks to argue that in fact he had not even complied with the terms of notification no. 9 of 1999 and, therefore, it could not have been made applicable to him but does not deny the fact that he did received the benefits under it now the assessee is changing his mind, it was not open to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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