2018 (8) TMI 1835

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..... tification No. 56/2002-C.E., dated 14-11-2002, therefore, the respondent is not entitled to avail the benefit of Notification No. 1/2010-C.E., dated 6-2-2010 - C.B.E. C. Circular No. 977/01/2014, dated 3-1-2014 - HELD THAT:- As It has been clarified that the Respondent is entitled to benefit of Notification No. 1/2010-C.E., dated 6-2-2010, it is immaterial whether they have claimed the benefit o .....

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..... espondent are engaged in the manufacture of Rosin Terpene of the 1st Schedule to the Central Excise Tariff Act, 1985. The respondent were availing the benefit of Notification No. 56/2002-C.E., dated 14-11-2002. As the Respondent has substantial expansion their unit in December, 2012 and availed the benefit of Notification No. 56/2002-C.E., dated 14-11-2002. Later on, another expansion to place w .....

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..... Notification No. 1/2010-C.E., dated 6-2-2010. Therefore, the impugned order is to be set-aside. 4. Heard the parties. 5. Considering the fact that as per C.B.E. C. Circular No. 977/01/2014, dated 3-1-2014, the position has been clarified in Paragraph 3 of the said Circular which is as under :- 3. It is, therefore, clarified that an existing unit which has availed of e .....

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