1989 (10) TMI 157

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..... [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 amending Notification No. 260/86, dated 24-4....

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.... 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, dated 24-4-1986. Even if the assessee have fi....

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....nds 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, whereas, with effect from 24-4-86 with the amendment ....

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....otification, 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, conceded that benefit under either of the two Notif....