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TMI Blog2019 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... on and instead, pay the normal rate of duty on the goods cleared by him , such option shall not be withdrawn during the remaining part of the financial year - In the present case, the appellant has not furnished any intimation to the Department showing that they have no intention to avail the option of SSI exemption benefit. The Larger Bench of the Tribunal in the case of ANKIT PACKAGING LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [ 2003 (12) TMI 86 - CESTAT, NEW DELHI] has considered the very same issue and has held that even though a few clearances were made by the manufacturer on payment of Excise Duty, it cannot be considered as de facto opting out of the exemption of the Notification. Appeal allowed - decided in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department has raised the demand alleging that for a short period, the appellants had paid duty on the clearances made by them. That therefore, they are not eligible for the benefit of SSI exemption as per Notification No. 08/2003-CE dated 01.03.2003, as amended. 3.2 Whatever Excise Duty was collected from the customers has been paid to the Central Government along with interest by the appellant. The allegation is that the appellant did not inform the Department that they intend to exercise the option of availing the benefit of SSI exemption as per the Notification. He submitted that there is no such requirement in the Notification. Further, even though initial clearances were made on payment of Excise Duty, it does not bar the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen a manufacturer intends "not to avail exemption contained in this Notification and instead, pay the normal rate of duty on the goods cleared by him", such option shall not be withdrawn during the remaining part of the financial year. In the present case, the appellant has not furnished any intimation to the Department showing that they have no intention to avail the option of SSI exemption benefit. 7. The Larger Bench of the Tribunal in the case of M/s. Ankit Packaging Ltd. (supra) has considered the very same issue and has held that even though a few clearances were made by the manufacturer on payment of Excise Duty, it cannot be considered as de facto opting out of the exemption of the Notification. Similar views have been taken in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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