1998 (2) TMI 365

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....DR, for the Respondents. [Order]. -  By the impugned order the Commissioner has denied the benefit of exemption Notification No. 165/90, dated 17-12-1990 in respect of Cupro Nickel and Aluminium Magnesia strips used for the production of coins on the ground that the clearances effected prior to 7-2-1991 i.e., under GP 1 Nos. 5, 6, 34 & 35 are those which are issued even prior to applica....

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....is covered by several judgments of the Supreme Court and that of Tribunal. 4. In the case of Hiranyakeshi Sahakari Sakkare Karkhane Niyamit v. C.C.E. as reported in 1989 (39) E.L.T. 658, the Tribunal held that the benefit of Notification No. 118/75 is not deniable for non following Chapter X procedure so long as essential requirements to establish entitlement to such benefit is satisfied. ....

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....ise, as reported in 1995 (77) E.L.T. 511 held that the benefit of Notification No. 71/77 cannot be turned down on technical ground of non-compliance with Rule 56A procedure when the assessee contested the correctness of the classification and dutiability of the intermediate product, thus they could not have ordinarily complied with the procedure of Rule 56A of Central Excise Rules. 6. In t....

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.... can be established by the importer or by other evidence. It further held that this concession further does not entitle the assessee to concession claimed in both these appeals before it. But its entitlement will depend on whether the purchaser is the holder of L-6 licence (or CT 2) certificate or not. The ratio is that a person holding L-6 licence (CT 2 Certificate) for him, the benefit cannot be....