ORDER
S.S. Kang, Member (J)
1. The applicant filed this application for waiver of total demand of duty of Rs. 4,30,498. In the impugned Order the benefit of Notification No. 5/94 were denied to the applicants on the ground that they had not filed any declaration for availing the benefit of Notification.
2. Heard both the sides. The contention of the applicant is that applicant filed the classification list effective from 9.5.94 and claimed the benefit of Notification No. 1/93-CE and Notification No. 5/94-CE. The applicants were manufacturing cement from their two units. The classification list was approved with the remarks that ‘for computing the value of slab under Notification No. 1/93 the value of clearance from both the units shall be clubbed together.’ The contention of the applicant is that show cause notice was issued on the ground that they had not computed the aggregate value of clearances correctly in terms of the provisions of Notification No. 1/93. Their contention is that the Revenue accepted the aggregate value of clearances in terms of Notification No. 1/93 but after crossing the limits prescribed under Notification No. 1/93, the benefit of Notification No. 5/94 was also denied on the ground that no declaration was filed in respect of this Notification.
3. The contention of the Revenue is that applicants are not entitled for this benefit of this notification because the applicants have not claimed the benefit of Notification.
4. As the applicant filed the classification list effective from 9.5.94 claiming the benefit of both the notifications and the classification list was duly approved with the condition that the clearances of both units will be clubbed together for availing the benefit of Notification No. 1/93. Therefore, prima facie we find the balance of convenience is in favour of the applicants. Therefore, the pre-deposit of duty is waived for hearing of the Appeal. To come up on 21.3.2002 for arguments.