9911796707
TMI Blog2000 (5) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant firm, a S.S.I. Registration Holder, manufactured and removed M.S. Scrap (7204.30) from 1-4-1984 to 30-4-1994 with full rate of Central Excise duty and thereafter, submitted an application on 5-5-1994 along with Annexure-I to the Assistant Commissioner of Central Excise, Calcutta-F Division for availment of benefit of exemption under Notification No. 1/93 dated 28-2-1993 as, amended. The as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 with the imposition of penalty of Rs. 2,000.00. He further approved the Classification List No. 2/94-95 dated 5-5-1994 with effect from 5-5-1994 by denying the appellants the benefit claimed under Notification No. 1/93-C.E. (N.T.) dated 28-2-1993 as amended. 2. On appeal against the above Order of the Assistant Commissioner, the Commissioner (Appeals) held that the confirmation of demand of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above Order of the Commissioner (Appeals). 4. We have heard Shri B.N. Chattopadhyay, learned Consultant for the assessee and Shri R.K. Roy, learned J.D.R. for the Revenue. 5. As far as the Revenue's appeal is concerned, we do not find any infirmity in the Order passed by the Commissioner (Appeals). Proposal in the show cause notice was to confirm the demand of duty of Rs. 80,205.20 by tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the same is available to the first clearances of Rs. 30.00 lakh. We also drew support on another decision of the Tribunal reported in 2001 (130) E.L.T. 948 (T) = 2000 (37) RLT 838 wherein it has been held that once the assessee has opted out of the exemption, the benefit of Notification No. 1/93-CE cannot be availed by him subsequently and he has to pay duty on all clearances during the financi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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