2018 (4) TMI 1088

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....llant (Rep. by Sh. Harvinder Singh, DR) Respondents (Rep by Sh. Ajai Jain, Adv.) PER B. RAVICHANDRAN: All these appeals are filed by the Department against the Order-in-Appeal No. JNK-EXCUS-000-APP-137-141/14-15 dated 06.05.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II. 2. The brief facts of the case are that, the assessee-Respondents has a manufacturing unit....

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....ondents are eligible for Notification No. 56/2002-CE dated 14.11.2002. He after examining various decisions of the higher judicial forums including Apex Court held that, when two Notifications were available to the assessee-Respondents, they can opt to avail either one of them and the same cannot be denied. Being aggrieved, the Department has filed the present appeals. 3. We have perused the im....