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TMI Blog2005 (11) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... r : T.K. Jayaraman, Member (T)]. This is an appeal against OIA No. 150/2003 dated 3-3-2003 passed by the Commissioner of Customs Central Excise (Appeals) Cochin. 2. The brief facts of the case are as follows :- The appellants availed SSI exemption for 1999-2000 and after crossing the limit, they paid excise duty at full rate. In that year the total turnover was Rs. 6.69 crores. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original Authority rejecting the refund claim. The appellant has strongly challenged the findings of the Commissioner (Appeals). Hence they have come before this Tribunal for relief. 3. Shri G. Shivadas learned advocate appeared for the appellants and Shri K.S. Reddy learned JDR for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (165) E.L.T. 228 (T-LB)] (2) CCE, Coimbatore v. Marutham Textiles (P) Ltd. [2003 (153) E.L.T. 219 (T-LB)] (3) Intertec v. CCE, Ghaziabad [2001 (127) E.L.T. 609 (T-LB)] (4) Gamma Rays Transmissions Ltd. v. CCE [2003(156) E.L.T. 914 (Tribunal) = 2003 (56) RLT 825]. Further, learned advocate stated that the appellants have borne the incidents of duty and hence the refund claim i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t availing the SSI exemption is on account of a misconception of law and not due to a conscious opting not to avail SSI Exemption. In these circumstances, we are of the view that the appellants would not be hit by Para 2(i) of Notification 8/2001. However, as they had availed Cenvat, they would be rightly entitled for the benefit of Notification No. 9/2001-C.E. dated 1-3-2001 which provides conces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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