1999 (6) TMI 105

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.... Revenue seeks reference of the following question of law purported to have arisen out of the Tribunal's Final Order No. A/210/97-NB, dated 8-4-1997 [1997 (94) E.L.T. 139 (Tribunal)] : 1. Whether the party have rightly paid duty under Notification Nos. 53/88 and 14/92 on plastic bottles and caps when Notification No. 217/86 was in force which granted full exemption to the products, bottles a....

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....urt which is the jurisdictional High Court in this case. 3. Opposing the prayer, learned Counsel, Shri P. Sridhar submits that it has already been held by the Hon'ble Supreme Court in the case of C.C.E., Baroda v. IPCL reported in 1997 (92) E.L.T. 13 that when there are two exemption Notifications which are applicable, the assessee is entitled to the benefit of that Notification which was mo....

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.... gave to the assessees the benefit of that notification which was more beneficial to it. Having read the judgment and order and heard learned counsel, we see no good reason to interfere with the judgment and order under appeal. The appeal is dismissed. No order as to costs. 5. From the above, it is not possible to ascertain as to what were the exemption Notifications to which the assessee wa....