2005 (6) TMI 303

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..... der per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai, who has upheld the adjudication order denying the benefit of SSI Notification 1/93-C.E., dated 28-2-1993 to organic chemicals manufactured and cleared by the appellants herein during the period July to December, 1995. 2. We have heard both sides. .....

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..... availing such option, in a financial year in which such date of option falls. In other words, the department has denied the exemption under Notification 1/93 for the reason that the assessee opted out of the notification by clearing bulk drugs under Notification 8/95, dated 9-2-1995. Since the language of the Notification 1/93 (Paragraph 4) is very clear and particularly noting that both bulk dr .....

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