2005 (4) TMI 191

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....er per : S.S. Kang, Vice-President]. - Heard both sides. The appellants filed these appeals against the Orders-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 5/99-C.E. was denied on the ground that the appellants were availing the benefit of Notification No. 9/98-C.E. as amended. 2. The contention of the appellants is that as per condition No. 15 of Notif....

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....pon the provisions of Notification No. 9/98-C.E. wherein it has been specifically mentioned that the manufacturer shall not be permitted to change this option in favour of Notification No. 8/98-C.E., dated 2nd June 1998, during the remaining part of the financial year. The contention is that in such a situation any manufacturer cannot avail the benefit of both the Notification Nos. 9/98-C.E. and 8....

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....Government of India in the Ministry of Finance (Department of Revenue) No. 8/98-C.E., dated 2-6-98 and 9/98-C.E., dated 2-6-98." Admittedly, the appellants are availing in the same finance year the benefit of small scale exemption Notification No. 9/98-C.E. as amended. Only the appellant's contention is that the benefit of Notification can be denied to a manufacturer who avails the benefit of b....