9911796707
TMI Blog2011 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... venue about their option to avail the benefit of the notification would suffice the said condition of the notification in question. - Decided in favor of assessee. - E/154/2006 - - - Dated:- 15-11-2011 - MR.M.V. RAVINDRAN, DR. P. BABU, JJ. Represented by: Shri N.S. Mehta, Adv. for Assessee. Shri J.S. Negi, A.R. the Revenue. Per: M.V. Ravindran: This appeal has been filed against Order-in-Appeal No.KS/142/VAPI/ 2006, dt.31.07.2006. 2. The relevant facts that arise for consideration are that the appellants are small scale industry and were availing benefit of payment of duty at concessional rate in terms of Notification No.9/99-CE, dt.28.2.99.The lower authorities were of the view that during the period 1.4.99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f condition No.2 attached to notification. He would rely upon following decisions: i) Howrah Forgings Ltd Vs CCE Calcutta 2001 (138) ELT 310 (Tri-Kolkata) ii) CCE Indore Vs Vaishali Wires 2002 (139) ELT 728 (Tri-Del) iii) CCE Mumbai Vs A.G.S. Industries 2005 (181) ELT 126 (Tri-Mumbai) iv) Simcon Engineers Vs CCE Calcutta -2002 (144) ELT 446 (Tri-Kolkata) v) Super Plateck Pvt.Ltd. Vs CCE Chandigarh 2005 (186) ELT 561 (Tri-Del) vi) Bombay Processors Vs CCE Mumbai 2005 (184) ELT 371 (Tri-Mumbai) 6. He would also draw our attention to the judgment of co-ordinate Bench of the Tribunal in the case of Simcon Engineers (supra) and submits that the issue in that case and the issue involved in the case in hand are identical. 7. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as having been received the said declaration on 1.4.99, that the said declaration indicates the requirement as required Sr.No.2 of the notification as regards name and address of the assessee, description of the product, location of the factory and date from which the option under this has been exercised and also indicate the aggregate value of the clearance of financial year 1998-1999. All these details are present and clearly ascertainable from the declaration filed by the assesssee on 1.4.99. 9. We find strong force in the contention of the ld.Counsel that they have intimated the Department regarding their intimation to avail benefit at concessional rate of duty under Notification No.9/1999-CE on 1.4.99 only. 10. An identical issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esult in denial of the benefit of the notification. 4. After hearing both the sides we find that as per Sl. No. 2 of the notification one of the conditions for availing the benefit of the notification is that a declaration is required to be filed by the assessees in writing for availing the exemption benefit. For better appreciation we reproduce the said paragraph of the notification :- "2. The exemption contained in this notification shall apply only subject to the following conditions, namely - (i) a manufacturer who intends to avail the exemption under this notification shall exercise his option in writing for availing the exemption under this notification before effecting the first clearances of specified goods and such option sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
