TMI Blog2019 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... CE. Classification lists have been accepted by the department for further period. This being the situation, the exemption cannot be denied for the impugned period only for the reason that the appellants have not claimed the same in the declaration - appeal allowed - decided in favor of appellant. - E/CO/195/2007, APPEAL NO. E/1019/07 - A/85270/2019 - Dated:- 12-2-2019 - Dr. Suvendu Kumar Pati, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) Shri M.H. Patil, Advocate for Appellant Shri Bidhandhancha, Addl. Comm. (A.R) for respondent ORDER Per: P Anjani Kumar 1. This appeal is directed against Order-in-Appeal No.AT/164/MIII/ 2007 dated 08/03/2007 passed by the Commissioner of Central Excise (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents: (i) Vickers Sperry of India Ltd., - 1989 (40) ELT 202 (ii) Kopran Chemicals Co. Ltd. 1990 (48) ELT 569 (iii) Muzzaffernagar Steels 1989 (44) ELT 552 (T) Wherein it was held that the benefit to which the appellants are entitled is to be extended on suo moto and that the department cannot take advantage of ignorance on the part of the appellants. 4. Learned Counsel for the appellant submits that the Additional Commissioner has given a reasoned order and the department itself had contested the CERA audit objection on the basis of which the instant show-cause notice was issued. CERA have since closed the objection. The appellants have availed the benefit of Notification No.67/95-CE was availed when said parts w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We find that the lower authorities has given a finding that Notification No.67/95-CE dated 16/03/1995 and Notification No.5/99-CE dated 28/02/1999 are issued separately and independently and there is no bar on any assessee for availing more than one notification as held in the case of Hindustan Lever Ltd. 1989 (40) ELT 388 (Tri). 8. We find that Notification No.5/99-CE results the goods other than the following, namely: a) Electrical stampings and laminations b) Bearings and c) Winding wires Subject to fulfillment of condition listed at Sl.No.53. Conditions at Sl.No.53 reads as follows: If the goods are used (i) In the manufacture of the following power driven pumps primarily designed for handling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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