TMI Blog2003 (6) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : V.K. Agrawal, Member (T)]. In this Appeal filed by M/s. Mount Everest Mineral Water Ltd., the issue involved is whether the benefit of Notification No. 9/98-C.E., dated 2-6-98 is available to the goods manufactured by them with effect from 12-10-98. 2. Shri P.R. Mallick, learned Chartered Accountant, submitted that on account of lack of proper advice, they init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effecting the first clearance and such option shall be effective from the date of exercise of the option; that the Commissioner (Appeals) has held that as they had opted for paying full duty with effect from 1-4-98, they were not satisfying the said condition. He further, submitted that as the notification itself has been promulgated in the middle of the financial year, the intention of the leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 (49) RLT 599 (CEGAT) wherein it has been held that there is nothing in the Notification No. 9/98 to restrict the benefit of the same only to those assessee who were earlier enjoying the benefit of Notification No. 38/97. The only rider in of the Notification is that clearance made during the months of March, April and May would be taken into account for computing aggregate value of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have already commenced their first clearance prior to 2-6-98 itself, this clause will have no application. 3. Countering the arguments Shri A.S. Bedi, learned Senior Departmental Representative reiterated the findings as contained in the impugned Order. 4. We have considered the submissions of both the sides. It is not in dispute that the appellants were clearing excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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