2000 (3) TMI 128

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....Member (T)   [Order per : 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 tha....

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....ing that as they had already cleared more 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 st....

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....83) E.L.T. 346 (Tri.) = 1996 (13) RLT 170 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 clea....