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TMI Blog2016 (11) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... & scrap, their subsequent clearances were not eligible for partial exemption in terms of Notification 1/93 ibid. The appellants have attempted to create an artificial regime as if they are manufacturing two distinct products, one dutiable and other exempted, while is not the case. Waste and scrap have arisen in an integrated process of manufacture of patta/patti and scrap has arisen only as by product. Subsequent clearance therefore includes clearance of both patta/patti as well as the waste scrap Appeals dismissed. - APPEAL NO. E/76-78/2007 - FINAL ORDER NO. 61515-61517/2016 - Dated:- 8-9-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri N. Bindal, Adv. for the Appellant Shri G.M. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were confirmedn In the appeals filed by the party, the Commissioner (Appeals) upheld both the orders against which the appellants are before us. 5. Heard both the parties and perused the records. 6. Ld. Advocate for the appellants submits that the proviso to Notification in question supports his cause and they could pay duty @5% and 10% in respect of SS Patta/Patti and Circles while discharging full duty on waste scrap after exercise of the option to discharge full duty on waste scrap. He also referred to fact that they had filed the classification list, which had been accepted by the department and having accepted it, any duty demand had to be prospective in nature. He relied upon the case laws of CCE Kanpur vs, AE K, Chemicals (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, a manufacturer shall have an option for not availing of the benefit of the exemption contained in the said paragraph and to pay duty of excise at the rate applicable to the specified goods but for the exemption contained in the said paragraph 1, subject to the condition that such manufacturer shall pay duty at the rate applicable but for aforesaid exemption on all subsequent clearances of specified goods made after availing such option, in a financial year in which such date of option falls. A plain reading of this proviso shows that a manufacturer has the option of not availing the benefit of the said exemption and to pay duty at the normal rate. Having done so, duty has to be paid on all their subsequent clearances at the normal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly upheld the demand for the entire the case of Asian Paints (I) Ltd, vs. Collector of C.Ex., Bombay - 2002 (142) ELT 522 (SC,) As for the contention that show cause notices are time barred, it is seen that both the show cause notices were issued within time in terms of the relevant date under Section 11A of Central Excise Rules, 1944. 10. The case laws cited by the Ld. Advocate are not applicable to the issue in question. In the case of CCE Kanpur vs. A.K. Chemicals (supra) , the assessee had opted out of the exemption notification 9/99-CE and the question was whether after opting out, the assessee could have paid duty on or above the prescribed rate under said notification. In the case of Collector of Baroda vs. Cotspun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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