2018 (5) TMI 909

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...., Assistant Commissioner (A.R.) for Respondent Per: Archana Wadhwa Both the appeals are being disposed of by a common order as issue involved in both of them is identical. 2. The appellant is engaged in the manufacture of tissue paper and was availing benefit under Notification No. 04/2006-CE dated 01.03.2006. The two serial numbers in the said notification i.e. serial number 90 & 91 pres....

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....ngly, proceedings were initiated for denial of credit, resulting in passing the impugned orders. Apart from the fact that we agree with the learned Advocate, that Revenue cannot deny assessee's claim to benefit of 'concessional rate of duty' if the conditions prescribed for availing such concessional rate stand satisfy by him. The issue is no more res integra by the following decisions:- (i) Si....