2000 (4) TMI 614

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....ellant. Shri T. Premkumar, S.D.R., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of Cement falling under Chapter 25 of the Central Excise Tariff Act, 1975. In their Classification List filed with effect from 1-4-1994, the appellants claimed the concessional rate of duty in terms of Notification No. 5/94-C.E., dated 1-3-1994. ....

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....of Rs. 30.00 lakh as available under Notification No. 1/93 only to the balance clearances of about Rs. 8.5 lakh. The appellants' contention is that since they started availing the benefit of Notification No. 1/93 with effect from 14-5-1994, they would be entitled to total of Rs. 30.00 lakh of the full exempted clearances and partial exemption in respect of the next clearances up to Rs. 75.00 lakh ....

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....he earlier clearances from 1-4-1991 having been made at the full rate, full benefit would be available to the assessees by computing clearances with effect from 5-8-1991 and not with effect from 1-4-1991. As such, he submits that the ratio of the said decision be followed and appeal be allowed. 4. Shri T. Premkumar, learned S.D.R. appearing for the Revenue submits that the decision relied ....

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....such, he submits that the Commissioner (Appeals) has rightly concluded that the appellants having opted for Notification No. 5/94 in the financial year, 1994-95, the entitlement to Notification No. 1/93 would be available to the appellants after computing the clearances from 1-4-1994 onwards. 5. We have considered the submissions made from both sides. At the outset, the argument of the lea....