Commissioner Of Central Excise, … vs Aswa-Bel Corporation, Vasai on 12 June, 2001

ORDER

Gowri Shankar, Member (T)

1. The question for consideration in this appeal by the department is whether the appellant was entitled to avail the benefit of notification 14/92 when it was covered by exemption contained in the notification 1/93. The appeal question the findings of the Commissioner (Appeals) that it was so available.

2. In its decision in Prominent Plastic Industries Vs. CCE 1997 (93) ELT 299, the Tribunal, considering the same two notifications, has held that it is permissible for an assesee to claim any one of these two. Following the ratio of that decision, we decline to interfere.

3. The appeal is accordingly dismissed.