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TMI Blog2007 (11) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, Advocates, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These two appeals are by the Department against the order of the Commissioner (Appeals) No. RKS/124-125/VALSAD/2003 dated 19-8-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The respondent are engaged in the manufacture of casting, capping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 5/98 and paid the normal rate of duty (stated to be 24%) and also availed Cenvat credit. (d) The assessee has cleared goods valued at Rs. 4,09,84,896/- after completion of Rs. 100 lakhs during the period from 1-9-1999 to 29-2-2000. (e) The Original Authority held that the assessee has violated the conditions of the Notification No. 5/98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he financial year and accordingly he supports the order of the Commissioner (Appeals). 6.1 We have carefully considered the submissions from both sides. The Notification No. 5/98 does not contain any condition that if they opt to avail the benefit of Notification No. 5/98, they should continue to avail the same during the entire financial year. However, Original Authority after holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arances beyond Rs. 1 crore. However, he has chosen to confirm @ 24%, which in itself is a contradiction. 7. Therefore, we do not find that Notification No. 5/98 envisages that it should be availed for the entire period of the financial year. During the period from 1-9-1999 to 29-2-2000, the assessee has paid the normal duty. As already mentioned, no dispute has been raised for the period wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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