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G.R.SHARMA, A.C.C.UNNI
Mamta Cement Co. – Appellant
Versus
Collector of Central Excise, New Delhi – Respondent
Per G.R. Sharma :
This appeal is filed by the appellants against the finding of the Commissioner of Central Excise (Appeals). The ld. Commissioner (Appeals) had held that "I am of the opinion that they can of course switch over to Notification No. 5/94 dt. 1.3.94, but only after they have availed the exemption notification in full i.e., upto the clearances of Rs. 75 lakhs. Only after that they can opt for another exemption Notfn. i.e., 5/94. This has also been clarified vide the Govt. of India letter No. 354/8/88-TRU dt. 12.4.1989."
2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of cement. Cement was classifiable under Chapter Sub heading 2502.29. They have filed a Classification List stating clearly that they were availing the benefit of Notfn. No. 1/93 for clearances upto Rs. 50 lakhs and beyond clearances of 50 lakhs, they were availing the benefit of exemption Notfn. No. 5/94.
3. Arguing the Appeal, Shri J.S. Agarwal, ld. Advocate submits that in spite of the filing of this clear declaration in their Classification List, the Authorities below did not allow them to avail the benefit of Notfn. No. 5/94 after clearance of Rs. 50 la
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