2000 (5) TMI 145

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....hwa, Member (J)]. - Brief facts of the case are that the appellant firm, a S.S.I. Registration Holder, manufactured and removed M.S. Scrap (7204.30) from 1-4-1984 to 30-4-1994 with full rate of Central Excise duty and thereafter, submitted an application on 5-5-1994 along with Annexure-I to the Assistant Commissioner of Central Excise, Calcutta-F Division for availment of benefit of exemption unde....

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....ms of his findings and confirmed a demand of Rs. 4,65,347.00 with the imposition of penalty of Rs. 2,000.00. He further approved the Classification List No. 2/94-95 dated 5-5-1994 with effect from 5-5-1994 by denying the appellants the benefit claimed under Notification No. 1/93-C.E. (N.T.) dated 28-2-1993 as amended. 2. On appeal against the above Order of the Assistant Commissioner, the Commi....

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....lants as well as the Revenue have filed the appeals against the above Order of the Commissioner (Appeals). 4. We have heard Shri B.N. Chattopadhyay, learned Consultant for the assessee and Shri R.K. Roy, learned J.D.R. for the Revenue. 5. As far as the Revenue's appeal is concerned, we do not find any infirmity in the Order passed by the Commissioner (Appeals). Proposal in the show cause not....

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..... 1/93 is not available to any clearances of Rs. 30.00 lakh, but the same is available to the first clearances of Rs. 30.00 lakh. We also drew support on another decision of the Tribunal reported in 2001 (130) E.L.T. 948 (T) = 2000 (37) RLT 838 wherein it has been held that once the assessee has opted out of the exemption, the benefit of Notification No. 1/93-CE cannot be availed by him subsequent....