9911796707
TMI Blog2000 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... remkumar, S.D.R., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of Cement falling under Chapter 25 of the Central Excise Tariff Act, 1975. In their Classification List filed with effect from 1-4-1994, the appellants claimed the concessional rate of duty in terms of Notification No. 5/94-C.E., dated 1-3-1994. The said Notification w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable under Notification No. 1/93 only to the balance clearances of about Rs. 8.5 lakh. The appellants' contention is that since they started availing the benefit of Notification No. 1/93 with effect from 14-5-1994, they would be entitled to total of Rs. 30.00 lakh of the full exempted clearances and partial exemption in respect of the next clearances up to Rs. 75.00 lakh starting from 14-5-1994 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-4-1991 having been made at the full rate, full benefit would be available to the assessees by computing clearances with effect from 5-8-1991 and not with effect from 1-4-1991. As such, he submits that the ratio of the said decision be followed and appeal be allowed. 4. Shri T. Premkumar, learned S.D.R. appearing for the Revenue submits that the decision relied upon by the learned Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has rightly concluded that the appellants having opted for Notification No. 5/94 in the financial year, 1994-95, the entitlement to Notification No. 1/93 would be available to the appellants after computing the clearances from 1-4-1994 onwards. 5. We have considered the submissions made from both sides. At the outset, the argument of the learned Advocate that the issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arances which were short of the full exemption of Rs. 30.00 lakh. As the appellants have already cleared the goods worth Rs. 21,41,962.00 by availing the concessional rate of duty during the period from 1-4-1994 to 13-5-1995, they were entitled to the full exemption of Rs. 30.00 lakh arrived at by taking into account these clearances and thereafter, the concessional rate of duty for the remaining ..... X X X X Extracts X X X X X X X X Extracts X X X X
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