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TMI Blog2017 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... p to clearance of ₹ 100 Lacs, appellant cannot opt for any other option. In the present case appellant’s claim of N/N. 8/2001 CE in respect of job work goods is also within the first clearance of ₹ 100Lacs - the appellant was duty bound to comply with the condition and pay duty at 60% of the normal rate of duty therefore other N/N. 8/2001-CE is not available to the appellant. Appeal dismissed - decided against appellant. - E/288, 352/08 - A/90376-90377/17/EB - Dated:- 30-10-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical Shri. M.P. Kasle, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per: Ramesh Nair The case of the department is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgments: (a) JSW Energy Ltd Vs. Union of India[2013(07)LCX 0314] (b) Steel Shape India ltd Vs. Commissioner of Central Excise, Ghaziabad[2004(5)LCX 0007 (c) Commissioner of C. Ex. Pnachkula Vs. Shaktiman Cement (P) Ltd[2004(10)LCX 0039] (d) Commissioner of Central Exicse, Hyderabad-I Vs. Premier Mushroom Farms[2005(06)LCX 0183] (e) Hindustan Lever Limited Vs. Collector of C. Ex. [1989(02)LCX 0040] 3. On the other hand, Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that appellant have opted for notification no.9/2001 CE according to which once the option of this notification is available, the same cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral excise with a copy to the Superintendent of Central excise giving the following particulars namely: From the plain reading of above condition it can be seen that once the appellant has opted for Notification No.9/2001-CE for the first clearance up to ₹ 100 Lacs the option of the said notification cannot be withdrawn during the remaining part of the financial year, that means appellant for the entire financial year up to ₹ 100 Lacs required to pay duty at 60% of the normal rate of duty. In the circumstances all the clearances which are made up to clearance of ₹ 100 Lacs, appellant cannot opt for any other option. In the present case appellant s claim of notification no.8/2001 CE in respect of job work goods is als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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