9911796707
TMI Blog2014 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... nue, in writing, that they, from that date onwards, would not avail the benefit of the small scale notification in that particular number financial year. Admittedly, this has not been done by the assessee and as such, has to be held that they have not opted out of the notification - few clearances made in the beginning of the financial year on payment of normal duty pending determination whether clearances of the previous year had exceeded the prescribed limit could not the considered as de-fectow opting out of the exemption while was required to the in specific terms in view of proviso to Notification No 1/93-CE - Following decision of Ankit Packaging Ltd. Vs. CCE, Hyderabad [2003 (12) TMI 86 - CESTAT, NEW DELHI] - Decided against Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 1,78,804/- and for imposition of penalty. The said show cause notice culminated into an order passed by the Deputy Commissioner confirming the demand as proposed and imposing penalty of Rs. 60,000/- 5. On appeal, Commissioner (Appeals), allowed the appeal by observing as under:- I have carefully gone through the Memorandum of Appeal and oral and written submissions highlighted during the course of hearing. The crux of the problem is as to whether the Appellants are entitled to opt out after availing exemption under Notfn. No. 9/98-CE dated 2.6.98 in the same financial year or not. Let us raise some technical questions to solve this problem in real perspective. Is the assessee allowed to switch over from exemption Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 173-F is also not sustaitiated in a proper manner. It is evident that the Appellants themselves determined the duty without any malafide intention for each and every consignment and paid to the Govt. exchequer properly. 6. Accordingly, he set aside the impugned order of Deputy Commissioner. Hence the present appeal. 7. There is no dispute that the assessee is entitled to the benefit of exemption notification No. 9/98-CE dated 2.6.98. They were actually clearing the goods without payment of duty. However, in between the assessee cleared the goods on full payment of duty. The revenues contention is that they cannot opt out of the said notification. It means that as per the revenue they should have continued to clear the goods without pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
