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TMI Blog2018 (1) TMI 1686X X X X Extracts X X X X X X X X Extracts X X X X ..... to September, 2016 - HELD THAT:- Notification No. 29/2004 providing the concessional rate of duty and there is no condition prescribed in Notification No. 30/2004. The goods were fully exempted provided that no credit was taken on the input. The Notification No. 30/2004 is mainly applicable to the domestic sale. On the other hand, Notification No. 29/2004 is mainly related to the export. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the original authority to see whether the assessee has satisfied the condition of each notification if so then simultaneous benefit may be allowed to the appellant but by providing an opportunity to the appellant - appeal is allowed by way of remand. - E/51206/2017-DB - Final Order No. 50134/2018 - Dated:- 8-1-2018 - Dr. Satish Chandra, President and Shri V. Padmanabhan, Member (T) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 30/2004; and Notification No. 29/2004 (now 7/2012). 3. Heard Shri S.C. Jain and Shri R.K. Mishra, Ld. Counsels for the parties and gone through the material available on record. 4. From the record, it appears that the Notification No. 29/2004 providing the concessional rate of duty and there is no condition prescribed in Notification No. 30/2004. The goods were fully exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him on payment of duty. 6. From the above, it is clear that the appellant can avail the benefit of both the notifications simultaneously provided the condition laid down in each notification is satisfied. 7. In view of above, we remand the matter to the original authority to see whether the assessee has satisfied the condition of each notification if so then simultaneous benefit may be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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