TaxTMI 
TaxTMI 
2002 (10) TMI 509
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...., Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J]. - Both these Revenue Appeals are against the common Order-in-Appeal No. 245/97, dated 19-11-1997 passed by the Commissioner (Appeals), Trichy. In the impugned order, Commissioner (Appeals) has held that the benefit of Notification No. 35/95, dated 16-3-95 as amended by Notification No. 84/95, dated 18-5-95 available to the as....
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....nded and that portion of the order is not challenged. 2. Appearing on behalf of the Revenue Shri C. Mani to ld. DR pointed out in the proviso of the notification and contended that the Commissioner has committed an error in extending the benefit of the notification without examining the proviso of the notification. He pointed out that the assessee has the facility of manufacturing single yar....
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....ed the submissions made by both the sides and notice that the Commissioner (Appeals) has overlooked the proviso to the notification which reads "Provided that the exemption contained hereinabove relating to S. No. 1 or 2 shall not apply to clearances of yarn from a factory having facilities (including plant and equipment) for producing single yarn." In view of the clear exclusion of the benefit to....