2009 (7) TMI 631

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....al, for the Respondent. [Order]. - P.C. - Appeal was admitted on the following question :- "Whether the CESTAT is right in setting aside the Order-in-Appeal No. CPA/64/TH-I/2004 dated 21-9-2004 when there is no provision in law w.e.f. 1-5-2001 for availment of deemed credit as per para 4A of Notification No. 07/2001-Central Excise (N.T.) as amended by Notification No.17/2001-Central Excise (....

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....ich were manufactured or produced prior to 1st May, 2001 the following provision was made :- "96ZNB. Conditions for availing of special procedure. (1).......... (2).......... (3)........... (4).......... (5)......... (6)......... (7) Nothing contained in this section shall apply to - (a) the said goods which are manufactured or produced prior to the 1st day of May, 2001 ....

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....virtue of the amendment the Notification of 1st March, 2001, if a manufacturer had availed of the specific procedure in terms of the Notification on 30th April, 2001 and paid the subject sum of duty in terms of Rule 96ZNC, then such manufacturer would not be entitled to avail the benefits of the Notification of 1st March, 2001. 6. In the instant case in the show cause notice the appellant thems....