TaxTMI 
TaxTMI 
1989 (10) TMI 157
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....wami, Consultant, for the Respondents. [Order per : V.P. Gulati, Member (T)]. - These are appeals filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras, dated 18-11-87. Brief facts of the case are that the respondents filed classification list claiming benefit of Notification 175/86-C.E. alongwith the benefit of Notification 138/86. However, by ame....
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....fication of the Government of India, in the Ministry of Finance No. 175/86 Central Excise dated 1-3-86". Therefore, it is abundantly clear that an assessee who avails of the provisions of Notification No. 175/86-Central Excises cannot avail benefit of Notification No. 138/86, Central Excise by virtue of the exemption introduced in the said notification by Notification No. 216/86-Central Excise, da....
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.... 2. The Revenue has urged the following grounds of appeal: "(i) It is entirely wrong presumption on the part of the Collector (Appeals) to hold that an assessee could not opt for Notfn. 138/86, if he had been availing exemption under Notfn. 175/86 prior to 24-4-86. He has failed to note that prior to 24-4-86, the assessee was eligible to avail both the notifications simultaneously, wherea....
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....ication No. 138/86 by virtue of Clause-V of the notification, the assessee ipso-facto was made ineligible to avail any concession under Notfn. No. 175/86." 3. The learned D.R. reiterated the ground of appeal. He pleaded that the respondents opted for the benefit of Notification 138/86 and the authorities have dealt with them in the light of their option. On a query from the Bench, he, however, ....