2005 (3) TMI 362

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..... al passed by the Commissioner (Appeals). 2. Brief facts of the case are that the respondent are engaged in the manufacture of S.S. Utensil. The respondent filed rebate claim under Rule 18 of the Central Excise Rules in respect of duty paid on S.S. Utensil which were exported out of India. The adjudicating authority allowed the rebate claim. The revenue filed appeal before the Commissioner (Appea .....

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..... of duty is with the assessee. The Tribunal in the case of Reliance Industries Ltd. v. CCE reported in 2003 (152) E.L.T. 423 and in the case of Mafatlal Industries Ltd. v. CCE, Vadodara reported in 2003 (162) E.L.T. 1143 held that the assessee has choice to avail the benefit of exemption notification or to pay the duty at the time of clearance of goods. In the present case as the goods were cleared .....

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