2018 (5) TMI 909

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..... ailable to them. Held that: - Revenue cannot deny assessee’s claim to benefit of ‘concessional rate of duty’ if the conditions prescribed for availing such concessional rate stand satisfy by him - the assessee claim to avail serial number 91 of the notification cannot be faulted upon, specially when the condition of the said serial number stand fulfilled and the assessee cannot be compelled to .....

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..... two serial numbers in the said notification i.e. serial number 90 91 prescribed rate of duty against the clearance of the tissue paper, subject to certain condition. Prior to March, 2008, the appellant was availing the benefit of both the serial numbers. However subsequently serial number 90 attracted Nil rate of duty and serial number 91 provided concessional rate of duty on fulfilment of .....

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..... him. The issue is no more res integra by the following decisions:- (i) Sidhmukh Flexible Packaging (P) Ltd. Vs. Commissioner of Central Excise, Indore 2005 (191) ELT 983 (Tri.-Del.) (i) Orient Paper Mills Vs. Commissioner of Central Excise, Bhopal 2005 (237) ELT 578 (Tri.-Del.) (i) Process Pumps (India) P. Ltd. Vs. Commissioner of Central Excise, Bangalore 2004 (173) ELT 98 ( .....

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