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TMI Blog2018 (12) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... Himachal Pradesh for availing the benefit of exemption under N/N. 50/2003-CE dated 10.06.2003. On 29.03.2005 through registered post and as per the reply to the RTI filed by the appellant, it has been stated that during the period 15.02.2005 to 10.01.2006, the records of inward DAK were not maintained in the office of the Deputy Commissioner, Central Excise Division, Shimla. As the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 50/2003-CE dated 10.06.2003 has been denied on the ground that the appellant has not exercised option to avail benefit in writing before availing the exemption under the said notification. 2. The facts of the case are that the appellant is engaged in manufacture of excisable goods falling under sub heading 73181900 of first schedule to the Central Excise Tariff Act, 1985. The unit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the show cause notice along with interest was confirmed and penalty was also imposed. Against the said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that the appellant has exercised option to avail the benefit under the said notification vide letter dated 29.03.2005 addressed to the Central Excise Division, Mukund Niwas, Pantha Ghati, Shimla, Himachal Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant has intimated the Range Superintendent, Parwanoo, Himachal Pradesh for availing the benefit of exemption under Notification No. 50/2003-CE dated 10.06.2003. On 29.03.2005 through registered post and as per the reply to the RTI filed by the appellant, it has been stated that during the period 15.02.2005 to 10.01.2006, the records of inward DAK were not maintained in the office of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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