2001 (11) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri Thomas George, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal arises against the Order of the Commissioner (Appeals) who relied upon the case law 1991 (51) E.L.T. 58 (T) wherein it was held that excisable goods not to become non-excisable merely by reason of exemption given under the Notification. He also held that in the present case r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led position in law that when there are two or more Notifications eligible, it is the assessee his option to one which he would find more suitable. Two Notifications are eligible in the facts of this case i.e Notification No. 70/81 and 204/76, the appellants want the benefit of 70/81. Since there is no material before us to come to a conclusion that benefit of Notification No. 70/81 is not applica....