2010 (9) TMI 407 - AT - Central Excise

SSI exemption Option to get out of scheme - Notification 9/2000-C.E - whether a manufacturer who is availing the benefit of exemption Notification No. 9/2000, can during the same financial year opt out of the small scale exemption notification - adjudicating authority held that a manufacturer cannot opt in between a financial year once the option is exercised - Commissioner (Appeals) set aside the order - order is not sustainable and set aside and the order passed by the adjudicating authority, restored

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that a manufacturer availing exemption under Notification No. 9/2000 cannot opt out during the same financial year. The Commissioner (Appeals) decision was set aside, and the adjudicating authority's order was restored. The appeal by the Revenue was allowed.