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2014 (3) TMI 162 - CESTAT NEW DELHIDuty demand - Benefit of exemption notification No. 9/98-CE dated 2.6.98 - Revenue contends that as in between availing small scale exemption notification, the assessee was clearing goods on full payment of duty, which is not permissible inasmuch as after opting for availing the small scale notification an assessee cannot opt out of the same - Held that:- if certain clearances in between are made on full payment of duty, it cannot be as opting out of held notification. The opting out of exemption notification means that an assessee intend to clear all future goods on payment of duty and accordingly inform the revenue, in writing, that they, from that date onwards, would not avail the benefit of the small scale notification in that particular number financial year. Admittedly, this has not been done by the assessee and as such, has to be held that they have not opted out of the notification - few clearances made in the beginning of the financial year on payment of normal duty pending determination whether clearances of the previous year had exceeded the prescribed limit could not the considered as de-fectow opting out of the exemption while was required to the in specific terms in view of proviso to Notification No 1/93-CE - Following decision of Ankit Packaging Ltd. Vs. CCE, Hyderabad [2003 (12) TMI 86 - CESTAT, NEW DELHI] - Decided against Revenue.
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