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TMI Blog2007 (5) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... on rate of duty) is allowed - E/1026/2007-EX. - 223/2007(PB) & Stay Order No. 571/2007(PB) - Dated:- 17-5-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2.Given the nature of dispute, we are of the opinion that the appeal itself can be disposed of. Accordingly, the requirement for pre-deposit is waived and we proceed to dispose of the appeal. 3.Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on each AR3. Even in the case of AR3 No. 1 dated 31-3-2000, they reported to have cleared goods valued at Rs. 90,992/- on this AR3 duty amount was mentioned as Rs. 14,550/- which was calculated @ 16%. On being pointed out the party debited Rs. 14,550/- vide R.G. 23 A-Pt-11 Entry No. 100 dated 19-3-2001. It is, therefore, observed that on the same analogy, in respect of other AR3s, of course, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 9/2001 dated 1-3-2001. For availment of SSI exemption under the said Notification, any assessee was required to file a declaration to that effect. This declaration had been a pre-requisite for availment of above exemption. I, thus, observe that the party was not eligible for such exemption as has been claimed by the Learned Counsel at the time of personal hearing. 11.Similarly, regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was no justification to give a different treatment to the consignments cleared under CT-3 certificate. 6.It is also being pointed out that lower authority was in error in applying a higher rate of duty on these consignments merely because a higher rate of duty was mentioned, erroneously, in the CT-3 certificate. The submission is that Rule 173N specifically provides that "Consignor shall pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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