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2009 (2) TMI 297 - AT - Central ExciseExemption under Notification No. 6/2002 dated 1-3-2002 – applicability of amendment to Section 5A of the Central Excise Act which was made by insertion of sub-section (1A) - appellants are procuring duty paid refined edible oil in bulk form by availing Cenvat credit and repacking the same into unit containers and discharging appropriate duty of Rs. 1/- per kg - Said Notification gives option of either paying duty of Rs. 1/- per kg. or claiming exemption of nil rate of duty on the goods which are refined edible oils and if they are packed into unit containers. It is also seen that Entry Nos. 244(B) and (C) do not have any condition and are also not mutually exclusive. It is a settled law that when there are two views possible on a Notification, the view which is more beneficial to the assessee has to be applied. In this case, the appellant felt that payment/discharge of duty of Rs. 1/- per kg. on the unit containers of refined edible oil manufactured by them would be more advantageous to him and has chosen to do so. When the Notification itself gives two options, the choice of the appellant to choose an option which is beneficial to him cannot be faulted with. - Sub-section 1A of Section 5A, making it mandatory to avail nil rate exemption not applicable as came into effect in May 2005 while the period involved is 1-5-2003 to 27-2-2005 - appeal is allowed
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