TaxTMI 
TaxTMI 
2000 (3) TMI 128
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....V.K. Agrawal, Member (T).]. - In this appeal filed by M/s. Central Pulp Mills Ltd., the issue involved is whether the benefit of concessional rate of duty as per first slab of the Notification No. 138/86-C.E. dated 1-3-1986 is available to the Appellants from the date of opting for the Notification. 2. Shri Gopal Prasad, learned Advocate, first mentioned that he may be allowed to withdraw Misc. a....
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....re than 3000 tons of paper with effect from 1-4-89 to the date on which they started availing of Notification No. 138/86, they could clear the goods only under the second slab attracting higher rate of duty; that the Collector (Appeals) also upheld the Adjudication Order under the impugned Order dated 21-12-1990. The learned Advocate submitted that as they started availing of the Notification No. ....
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....70 is not applicable as in that matter only one Notification was involved whereas in the present matter two independent Notifications are involved; that the first clearance for the purpose of Notification No. 138/86 would begin from the date they start availing the Notification. 3. Dr. Ravinder Babu, Learned D.R. submitted that the Appellants are only clearing paper and they had already removed t....