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2019 (6) TMI 4 - AT - Central ExciseSSI exemption - allegation of the Department is that since the appellant has cleared the goods on payment of duty for a short period, they cannot thereafter avail SSI exemption for the remaining part of the financial year - no intimation given to the Department regarding intention to avail SSI Exemption - HELD THAT:- On perusal of paragraph 2(i) of the Notification, however, it is seen that when a manufacturer intends “not to avail exemption contained in this Notification and instead, pay the normal rate of duty on the goods cleared by him”, such option shall not be withdrawn during the remaining part of the financial year - In the present case, the appellant has not furnished any intimation to the Department showing that they have no intention to avail the option of SSI exemption benefit. The Larger Bench of the Tribunal in the case of ANKIT PACKAGING LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [2003 (12) TMI 86 - CESTAT, NEW DELHI] has considered the very same issue and has held that even though a few clearances were made by the manufacturer on payment of Excise Duty, it cannot be considered as de facto opting out of the exemption of the Notification. Appeal allowed - decided in favor of appellant.
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