Exemption notification benefit extinguishes duty demand, leaving no surviving basis for the Revenue's challenge to the reduced assessment.

The Tribunal's earlier extension of the benefit of Serial No. 10(2) of Notification No. 57/93-C.E. had already set aside the entire duty demand against the assessee. Once the full demand stood annulled, the Revenue's challenge to the Assistant Commissioner's confirmation of a lower demand than that proposed in the show cause notice had no operative basis. The Revenue's grievance therefore could not survive, and the impugned order was set aside in favour of the assessee.

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Issues: Whether the Revenue's appeal against the reduced duty demand survived after the Tribunal had already set aside the entire duty demand by extending the benefit of the exemption notification.

Analysis: The entire demand confirmed against the assessee had already been set aside by the Tribunal in earlier proceedings by extending the benefit of Serial No. 10(2) of Notification No. 57/93-C.E. dated 28-2-1993. Once the full demand stood annulled, the Revenue's grievance against the Assistant Commissioner having confirmed a lower demand than that proposed in the show cause notice ceased to have any operative basis.

Conclusion: The Revenue's contention did not survive, and the impugned order was set aside in favour of the assessee.

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