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TMI Blog2004 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal against the Order-in-Appeal passed by Commissioner (Appeals), Hyderabad. The assessees are manufacturers of printing inks, varnishes, reducers and driers falling under various sub-heading under Chapter 32. All the goods carried BED @ 20% ad valorem normal rate of duty as per tariff. They had opted for availing Modvat credit and were working as a small scale industry. They had filed declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the said exemption. He has noted that merely payment of normal rate of duty on few invoices, does not mean that it should be construed or assumed that the option is revised to pay the duty at normal rate of duty. He has noted that the assessee might have chosen to pay the duty at normal rate on certain invoices but did not file the option specifically stating that they do not wish to avail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial year 1996-97. Therefore, he submitted that the order passed by the authorities was not correct in law. 4. The party appeared in person and submitted that the particulars of value of clearances under concessional rate of duty during the subsequent period starting from 1-7-1996 onwards were enclosed by them and the same were assessed in the RT-12 returns when issuing notice demanding duty at ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h time another option is filed for not availing the said exemption. He has noted that mere payment of normal rate of duty on few invoices does not mean that it should be construed or assumed that the option is revised to pay the duty at normal rate of duty. In view of this specific examination of the facts by the Commissioner and finding arrived at that the appellants have opted to avail benefit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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