2003 (7) TMI 696

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..... hri Hitesh Shah ORDER Duty has been demanded from each of the applicants, and penalty imposed on them, by denying the benefit of the exemption contained in Notification 9/99 on the ground that the condition contained in Paragraph 1 of the notification, that manufacturer should specifically exercise the option to avail of the notification and while doing so furnish such particulars and the n .....

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..... before the benefit of the exemption have been taken. 3. Although the decision cited by the departmental representative refers to a different Notification (38/97), it is seen that the condition in both notification were identical. In this situation when there are two contradictory decisions of the Tribunal on the same issue, the benefit at this stage would go to the assessee. 4. Accordingly, .....

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