COLLR OF C EX Vs. BALRAJ PAPER AND STRAW BOARD MILLS P LTD

JUDGEMENT

(1.) THESE are appeals filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras, dated 18-11-87. Brief facts of the case are that the respondents filed classification list claiming benefit of Notification 175/86-C.E. alongwith the benefit of Notification 138/86. However, by amending Notification No. 260/86, dated 24-4-86 the benefit of Notification 138/86 could not be availed of by an assessee who availed the benefit of Notification 175/86. The Assistant Collector held that with the issue of the amending Notification 260/86, dated 24-4-86 inasmuch as the assessee availing of benefit of Notification 138/86 could not avail of exemption under Notification 175/86 they were required to pay duty in terms of Notification 138/86. The Collector (Appeals) in this context has held as under:

(2.) The Revenue has urged the following grounds of appeal:

(3.) THE learned Consultant for the respondent pleaded that the appellants had pleaded only for the benefit of one of the Notification viz. 175/86 and, therefore, no demand could be raised against the respondents.