2004 (5) TMI 387

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....the Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Authorities below have confirmed duty of Rs. 1,04,065.76 (Rupees One Lakh Four Thousand Sixty Five and Paise Seventy Six only) against the appellant for the period July, 98 to November, 98 by denying them the benefit of Notification No. 9/98-C.E., dated 2-6-98. In addition personal penal....

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....we are reproducing below the contents of Notification No. 9/98 relevant for deciding the disputing issue. "In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 38/97-Central Excise, dated the 27th of June, 1997, the....

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....ncial year 1998-99. Sixty per cent of normal rate of duty 2. Clearances up to an aggregate value not exceeding fifty lakh rupees immediately following the clearances specified against S. No. 1 above during the financial year 1998-99. Eighty per cent of normal rate of duty Note I : If any clearances for home consumption have been effected before the 2nd day of June, 1998 under N....

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....lear that an assessee can avail the benefit of Notification No. 9/98 irrespective of the fact whether the clearances prior to 2-6-98 were being made at Nil rate or at Full rate or under the Notification No. 38/97. There is nothing in the said notification which suggests that the benefit of the notification would be available only to those assessees who had been availing the benefit of Notification....