TMI Blog2001 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is whether the exemption in terms of Sl. No. 69 of the table annexed to Notfn. No. 5/98-C.E., dated 2-6-1998 is available to Cellular articles for the conveyance or packing of goods, falling under Chapter sub-heading 3923.90 and Household articles of plastics, falling under Chapter sub-heading 3924.90, for clearances thereof in excess of Rs. 85 lakhs during the financial year 1998-99. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them to the extent of Rs. 8,61,925/- and imposed on them a penalty of Rs. 85,000/-. In the appeal filed by the party against the order of the adjudicating authority, the Commissioner (Appeals) decided in favour of the assessee, following this Tribunal's decision contained in Final Order No. 1424/2000-B, dated 20-9-2000. Hence the present appeal of the Revenue before us. 2. Examined the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the arguments of the Revenue and the assessee, which ld. SDR and ld. Advocate, Shri K.L. Handa have respectively reiterated before us today. The Bench interpreted the meaning of condition No. 10 stated in Notfn. No. 5/98-C.E., and held that the concessional rate of duty was available to the assessee in respect of "Cellular articles for conveyance or packing of articles of plastics" (classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of their clearances of the Cellular articles in excess of value of Rs. 85 lakhs during the financial year 1998-99. 4. We find that precisely the same issue which was considered by the Tribunal in the respondent's own case as above has arisen in the instant case, but with one difference viz., in the instant case, there are two products (Cellular articles for the conveyance or packing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sl. No. 69. Ld. SDR has fairly submitted that the present issue has resulted from the ambiguous language of the text of condition No. 10. Even if the said condition is considered to admit of two different meanings, one in favour of the assessee and the other against them, the benefit can only go to the assessee. 5. In the above view of the matter, we find that the issue in the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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