2002 (1) TMI 522

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....ant. Shri Ajay Jain, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these 4 appeals, filed by the Revenue, the issue involved is whether the Respondents M/s. Dwarka Mineral & Chemicals Pvt. Ltd. are eligible to avail the benefit of Notification No. 5/94-C.E., dated 1-3-94 in respect of cement manufactured by them. 2. Shri B.S. M....

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....Respondents, observing that the benefit of both the notifications has not been taken simultaneously and in the case of the Respondent themselves the benefit of the notification has been allowed in appeal in the past. The learned DR, further, submitted that the benefit of notification can be taken only after clearing the goods up to Rs. 75 lakhs under Notification No. 1/93 since after clearing the ....

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.... Respondents avail of Notification No. 5/94 in respect of cement cleared after Rs. 50 lakhs up to which the manufacturer had availed the Notification No. 1/93-C.E. Reliance was also placed on the decision in the case of Mamta Cement Co. v. CCE, New Delhi - 2000 (117) E.L.T. 157 (T). 4. We have considered the submissions of both the sides. Notification No. 1/93 provides exemption/concession....

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....e of Ambica Cement Ltd. In the said case Assessee claimed benefit of Notification No. 1/93 in respect of first clearance of Rs. 50 lakhs of cement and for clearance thereafter they claimed the benefit of concessional rate of duty under Notification No. 24/91-C.E. (predecessor of Notification No. 5/94). In the said matter also it was argued on behalf of the Revenue that the manufacturer would be di....