2014 (12) TMI 776

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....hna Gochaley For the Respondent : Sri C.V.Narasimhan JUDGEMENT Per : L Narasimha Reddy: 1. This appeal under Section 35-G of the Central Excise Act, 1944 (for short the Act) is filed by the Revenue, feeling aggrieved by the order, dated 18.06.2004 passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short the Tribunal). 2. The respondent....

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....nufactured between 15.03.1995 and 31.03.1995. Alleging that the goods were got cleared by availing the benefit under both the Notifications, the Jurisdictional Assistant Commissioner issued a show cause notice to the respondent. An explanation was submitted by the respondent stating that it did not avail the benefit under both the Notifications simultaneously at any given point of time from 15.03.....

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....the assessing authority as well as the Tribunal have ignored the precedents on the subject and have virtually permitted the assessee to avail the benefit under both the Notifications may be in different periods within the same financial year. He submits that such a course would run contrary to the very spirit of Notification No.22/95. 5. Certain substantial questions of law, as required under S....

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....dded to the uncertainity or confusion in this regard, is that Notification No.22/95 became operational at the end of the financial year 1994-95. Though the record is not that clear, it appears that for the substantial part of the financial year 1994-95, the respondent availed the benefit under both the notifications till Notification No.22/95 came into force, but with effect from the date on which....