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2017 (2) TMI 891 - AT - Central ExciseBenefit of N/N. 6/2002 - whether the assessee have rightly claimed the benefit of concessional rate of duty in clearance of the products under Serial No. 86 of N/N. 6/2002 for the first 3500 MT of clearance and thereafter, in the same financial year by availing benefit of Serial No. 86(A) of the same N/N. 6/2002, as amended by N/N. 48/2004? Held that: - the issue herein is squarely covered by the precedent decision of Division Bench of this Tribunal in the case of Karanja industries Vs Commissioner of Central Excise, [2009 (7) TMI 1114 - CESTAT BANGALORE] wherein considering the same notification and the same entries, this Tribunal held that, from the conditions and reading of the entries 86 and 86(A), it is very clear that benefit of Serial No.86 and 86(A) can be availed by the assessee if he fulfills the conditions as mentioned - If that be so, the appellant's claim for benefit of lesser rate of duty of 12% as mentioned under Serial No.86(A) of the N/N. 06/2002, cannot be denied by the revenue as condition No.14(A) does not put any restriction on the availment of such benefit if the assessee had availed the benefit under Serial No.86 - appeal allowed - decided in favor of appellant.
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