TMI Blog2015 (9) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... factured in a factory, which does not have the facilities (including plant and equipment) for producing single yarn”. - The revenue does not dispute that the assessee is covered by entry against serial No. 116A of the Notification No. 34/97, dated 6th June, 1997. If that be so, then assessee is entitled to take benefit of exemption Notification No. 34/97 and it is exempted from payment of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries had an occasion to consider Section 3 of the Central Excises and Salt Act, 1944 and Rule 8 of the Central Excise Rules, 1944 and the interplay between the above provisions and held on principle that when by an exemption notification under Rule 8, any excisable goods get exempted from payment of duty under a particular item, it only implies that the levy and collection of excise duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the benefit of exemption under this Notification and paid the duty. 5. Then there are three notifications issued by the Central Government in exercise of the powers conferred by sub-section (1) of Section 5A of the 1944 Act. First in line of these Notifications is Notification No. 4/97 issued on 1-3-1997. Admittedly, the assessee was not covered by this Notification. The Notification No. 4/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h June, 1997. If that be so, then assessee is entitled to take benefit of exemption Notification No. 34/97 and it is exempted from payment of duty on dyed yarn. 6. In light of the above factual and legal position, we are satisfied that the view taken by the Tribunal is not legally flawed and does not call for any interference by us in this appeal. 7. Civil appeal is, accordingly, dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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