2011 (3) TMI 1078

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..... the option to avail the benefit of notification is required to be filed, inasmuch as the notification nowhere prescribe any proforma to file such declaration. As such, claim of the notification itself is sufficient for intimating the Revenue about appellant's choice to avail benefit of notification. See M/s Simcon Engineers Vs. CCE Kolkata [2001 (11) TMI 525 - CEGAT, KOLKATA], M/s Super Plateck Pv .....

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..... concessional rate, as required in terms of Condition No.(i) of Para 2 of the notification and as the appellant did not file separate declaration, the benefit of said notification was sought to be denied to the appellant. Accordingly, proceedings were initiated which resulted in confirmation of duty, interest and imposition of penalty of Rs.1,50,000/-. 2. After hearing both sides, we find that .....

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