2005 (3) TMI 206

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..... option by the proprietor of this small scale unit, would call for denial of exemption to Notification No. 8/99 with effect from 1-4-1999 to 1-8-1999. The classification declaration required under Rule 173B for the year 1999-2000 was filed only on 2-8-1999, the goods however were cleared with the exempted rates. Differential duties with interest were therefore confirmed and penalty of Rs. 1000/- u .....

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..... Excise Licence is not of use to appellant as the facts are different and the decision held that the exemption would be available if conclusion stipulated in the notification are fulfilled. 1.3 The appellants have taken the grounds - (i) Substantive benefit cannot be denied for a procedural lapse and they have declared claim under Notification 7/97 on all clearance document. (ii) Rei .....

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..... dustries case and that the Eagle Flask case, para 6 when read would indicate the same to be the law as regards declaration under notification for Registration only. (ii) The nature of a condition has to be determined arrived at. In this case, the same i.e. para 2 of Notification 8/99 cannot be said to be mandatory as an assessee can opt for the benefit of notification at any time and the co .....

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