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2017 (2) TMI 190 - CESTAT MUMBAIDeanial of SSI exemption - Notification No. 9/2003-CE dt. 1.3.2003 - Held that: - we find that the lower authority denied the small scale exemption to the appellant only on the ground that the condition of filing the option letter provided in the notification was not complied with by the appellant - In our view non-filing of option letter is procedural requirement and for the same substantial benefit of SSI exemption cannot be denied to the appellant. The option letter is only intimation to the department and no further action either from the appellant or from the department is required as the said option letter is merely procedural requirement - Appeal allowed.
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