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TMI Blog2004 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Authorities below have confirmed duty of Rs. 1,04,065.76 (Rupees One Lakh Four Thousand Sixty Five and Paise Seventy Six only) against the appellant for the period July, 98 to November, 98 by denying them the benefit of Notification No. 9/98-C.E., dated 2-6-98. In addition personal penalty of Rs. 1,000.00 (Rupees One Thousand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 9/98 relevant for deciding the disputing issue. "In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 38/97-Central Excise, dated the 27th of June, 1997, the Central Government, being satisfied that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearances up to an aggregate value not exceeding fifty lakh rupees immediately following the clearances specified against S. No. 1 above during the financial year 1998-99. Eighty per cent of normal rate of duty Note I : If any clearances for home consumption have been effected before the 2nd day of June, 1998 under Notification No. 16/97-C.E., dated 1st April 1997, whether at nil rate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective of the fact whether the clearances prior to 2-6-98 were being made at Nil rate or at Full rate or under the Notification No. 38/97. There is nothing in the said notification which suggests that the benefit of the notification would be available only to those assessees who had been availing the benefit of Notification No. 38/97 prior to 2-6-98. The use of expression 'or' Makes it clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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