9911796707
TMI Blog2008 (4) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... udev, Jt. CDR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, the appellants are engaged in the manufacture of Organic Chemicals and Optical Brightening Agent. With effect from 1-4-04, the appellants started availing the benefit of small scale notification No. 9/2003-C.E., dated 1-3-03, as amended by Notification No. 24/2004-C.E. and cleared their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended by the Notification No. 24/04, dated 9-7-04 is to the following effect. "2. The exemption contained in this notification shall apply subject to the following conditions, namely:- (i) a manufacturer who intends to avail the exemption under this notification shall exercise his option in writing for availing the exemption under this notification before effecting the first clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onwards can they be allowed to come back to the exemption and their first option. 4. After giving careful consideration, we are of the view that during the period April'04, the appellant having cleared the goods at concessional rate of duty, in exercise of the option so chosen by them, cannot be held liable to pay any duty, when they opted out of the same for the simple reason that during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was bound to clear the goods in terms of option exercised by them i.e. full rate of duty. This is the mandate of Clause 2(i) of the notification in question. Having chosen to pay the duty at full rate from May'04 onwards, it was not permissible to the appellant to withdraw the said option again during the remaining part of the financial year. Of course, withdrawing of the option initially exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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