TMI Blog2004 (1) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... X Procedure, to M/s. Panam Packers Ltd. who had obtained the requisite CT 2 from the proper Central Excise officer in terms of Notification No. 63/87-C.E., dated 1-3-1987; that the Commissioner has confirmed the demand of duty and imposed penalty on the ground that the goods manufactured by them is classifiable under sub-heading 3926.90 of the Schedule to the Central Excise Tariff Act and they are not eligible for the exemption under the notification. Learned Advocate, further, submitted that the Appellants had cleared the goods under exemption Notification No. 63/87 under Chapter 59 of the Central Excise Tariff as per the permission given by the Central Excise Officer; that therefore, the Central Excise department can not contend against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re used in a factory different from the factory of manufacturer, where the goods had been produced, the exemption will be available subject to the observance of the Procedure set out under Chapter X of the Central Excise Rules, 1944; that in the present matter, Chapter X Procedure had been followed and, therefore, they are entitled for the benefit of exemption under the said Notification. 3. Countering the argument M/s. Charu Baranwal, learned Senior Departmental Representative, submitted that Notification No. 63/87 exempts the fabrics coated or laminated with preparation of low density polyethylene if such fabric are intended for use in the manufacture of plastic woven sacks and if such use is elsewhere, other than the factory of product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional notification available subject to the satisfaction of condition specified thereunder; that as the notification has not been claimed by them earlier, the benefit of the same could not be extended at the Appeal stage. In reply, the learned Advocate submitted that it is a settled law that the benefit of an exemption notification can be claimed if available, at any stage. 4. We have considered the submissions of both the sides. It has not been disputed by the Appellants that Notification No. 63/87-C.E., dated 1-3-1987 provides nil rate of duty to the fabrics coated or laminated with preparation of low density polyethylene falling under sub-heading No. 5903.21 of the Tariff. It has also not been disputed by the Appellants that the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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