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TMI Blog2024 (2) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... d the benefit of the Notification 9/2000, which prescribes concessional rate of duty based on a slab rate basis upto the first clearances value of Rs.100 lakhs, with Cenvat facility. This Notification is not automatic for a SSI Unit and the SSI Unit has to exercise the option to avail this exemption. Once exercised at any time during a financial year, the option could not be withdrawn during the remaining part of the financial year. It is observed that during the Financial Year 2000-01, the Appellant has opted for the benefit of this Notification and never opted out of the Notification during the Financial Year 2000-01. Thus, they would be entitled for the benefit of concessional rate of duty till they cross the value of clearances upto Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay excise duty @ 60% of normal rate upto the first clearance value of Rs.50lakhs and thereafter @ 80% of normal rate till their value of clearance reach Rs.100lakhs. Although they have availed the benefit of Notification 9/2000 and eligible for concessional rate of duty as mentioned above upto the value of clearances of Rs.100 lakhs, the Appellant cleared some of the goods on payment of normal excise duty for some select Government and semi-Government organizations as per their Tender documents, when they were within the exemption limit. The department alleged that the Appellant is not eligible for the concessional rate of duty as provided in the Notification 9/2000 as they have chosen to clear the goods on payment of normal excise duty wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. Accordingly, they prayed for setting aside the demands confirmed in the impugned order. 4. The Ld. D.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the issue to be decided in the present appeal is whether the value of clearances made by paying duty at the normal rate is to be included or not for the purpose of computing the first value of clearances of 100 lakhs while allowing the benefit of concessional rate of duty as per Notification 9/2000, during a financial year. 7. We observe that the Appellant is a SSI unit availed the benefit of the Notification 9/2000, which prescribes concessional rate of duty based on a slab rate basis upto the first clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of four other items. The order impugned is, therefore, set aside and the appeal stands allowed. 8. As per the decision of the Larger bench cited above, there is no bar in payment of normal duty for some clearances while availing the benefit of exemption Notification 9/2000 and clearing the remaining goods under concessional rate of duty upto the value of clearances of Rs.100lakhs. The value of clearances on payment of full duty without availing the benefit exemption notification 9/2000 need not be included to compute the value of clearances upto Rs.100 lakhs. Accordingly, we hold that the demand of duty along with interest confirmed in the impugned order is not sustainable. Since the demand of duty is not sustainable, the question of imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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