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TMI Blog2018 (10) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct for the disputed period. Though there were parallel notifications wherein one of the notification prescribed duty at the rate of 4% on cotton yarn, there was another notification 58/2008 dated 7.12.2008 which prescribed nil rate of duty. Thus, on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a notification which is beneficial to him and the appellant herein has chosen to pay duty at the rate of 4% and claim rebate. Thus, the denial of credit is without any basis and unjustified. So also the denial of rebate claim is also unjustified. The impugned order cannot be sustained and requires to be set aside - Appeal allowed - decided in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit amount with interest thereon and imposition of penalties under various provisions of law. In adjudication, original authority concerned confirmed the reversal of cenvat credits as proposed in the notice with interest, however dropped the penal proceedings thereof. In appeal, vide common impugned order dt.28.09.2012, the Commissioner (Appeals) upheld the orders of the original authorities. Hence both these appellants are before this forum in Appeal No.E/40109/2013 filed by Ambika Cotton Mills Ltd. Unit IV and Appeal No.E/40110/2013 filed by Ambika Cotton Mills Ltd. Unit III. 2. Today when the matter came up for hearing, Ld. Advocate Ms. A. Sushma Harini submits that the very same matter has already been decided by the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fications wherein one of the notification prescribed duty at the rate of 4% on cotton yarn, there was another notification 58/2008 dated 7.12.2008 which prescribed nil rate of duty. Thus, on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty. The appellant can opt for a notification which is beneficial to him and the appellant herein has chosen to pay duty at the rate of 4% and claim rebate. Thus, we find that the denial of credit is without any basis and unjustified. So also the denial of rebate claim is also unjustified. 9. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. Following the ratio alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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