9911796707
TMI Blog2002 (12) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... classification declaration with effect from 1-4-1998, they claimed exemption under Notification No. 75/87; that they had also declared therein that they would pay 15% of the duty on the first clearance of Rs. 30 lakhs; that the declaration was made according to their understanding of the notification; that accordingly they availed Modvat credit of the duty paid on the inputs and removed the finished products on payment of 15% duty; that the Assistant Commissioner under Adjudication Order No. 183/99, dated 20-9-1999 confirmed the demand of Central Excise duty and imposed penalty holding that the benefit of notification is not available to them as they chose to pay the duty even in respect of the goods up to the first slab of exemption that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise entitled for exemption, it cannot be defeated merely on the ground that the factory had already paid the duty for the period in question. 3. Countering the arguments, Shri Jagdish Singh, learned departmental representative submitted that Notification No. 75/87 exempts goods up to an aggregate value of Rs. 15 lakhs from the whole of the duty of excise and in respect of further clearance of Rs. 15 lakhs, the notification provides exemption to the extent of 15% of the duty leviable on the goods; that the appellants on their own paid the duty even in respect of goods up to Rs. 15 lakhs at the rate of 15% of the duty leviable which was not prescribed anywhere in the notification; that accordingly they have to pay the duty at the Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period, the appellants had claimed the benefit of Notification No. 75/87-C.E. which shows their intention to avail the exemption under the notification. We, therefore, find ourselves in agreement with the learned Advocate for the appellants that under some bona fide mistake they had paid the duty even in respect of clearances up to Rs. 15 lakhs. The Revenue is not disputing the fact that the appellants are otherwise eligible for the benefit of the said notification. This is settled law that if a manufacturer is eligible for the benefit of notification, the same cannot be denied to him. We, therefore, hold that the appellants are eligible to avail of the benefit of Notification No. 75/87 during the relevant period even in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
