Notification exemption for a multi-locational composite mill upheld where the prior adjudication order had already been set aside.

Entitlement to Notification No. 5/98-C.E. turned on whether the manufacturer satisfied Serial No. 101 for a multi-locational composite mill. A demand based on an earlier adjudication order could not survive after that order had already been set aside by the Tribunal. The Commissioner (Appeals) followed the Tribunal's earlier decision in granting relief, and the appellate challenge disclosed no infirmity in that approach. The notification benefit was therefore upheld and the Revenue's appeals failed.

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Issues: Whether the respondents were entitled to the benefit of Notification No. 5/98-C.E. dated 02.06.1998 on the basis that they were a multi locational composite mill.

Analysis: The entitlement to the notification depended on whether the manufacturer satisfied the description in Serial No. 101 of the table appended to the notification. The demand had been founded on an earlier adjudication order, but that order had already been set aside by the Tribunal. The Commissioner (Appeals) had followed the Tribunal's earlier decision while granting relief, and the appellate challenge did not show any infirmity in that approach.

Conclusion: The respondents were entitled to the benefit of the notification, and the Revenue's appeals failed.

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