S.S.KANG, K.K.BHATIA
Shree Umed Cement Udyog – Appellant
Versus
Commissioner of Central Excise, Jaipur – Respondent
Per S.S. Kang :
Both the appeals are filed against the common order-in-appeal, hence, are being taken up together.
2. Vide impugned order, the Commissioner (Appeals) held that the appellants are entitled for the benefit of Notification 38/97-CE dated 27.6.97 during the period from Jan., 98 to June, 98 as they had not fulfilled the mandatory conditions of the notification.
3. Ld. Counsel, appearing on behalf of the appellants, submits that the appellants filed a classification list claiming the benefit of notification. The classification list was filed on 8.1.98. He submits that, thereafter, vide letter dated 9.1.98, the appellants had also filed declaration as required under the notification. He submits that substantive conditions of the notification are complied with, therefore, the appellants are entitled for the benefit of the notification. He relies upon the decision of the Tribunal in the cases of - (1) Benaras Udyog Pvt. Ltd. Vs. C.C.E. reported in 1998 (103) ELT 104; (2) Foam Tek Systems Vs. C.C.E. reported in 1998 (104) ELT 137; and (3) Jupiter Engineering Works Vs. C.C.E., Mumbai reported in 2000 (90) ECR 297 and submits that in these cases, the Tribunal held that non-fi
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