Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 706 - HC - Central ExciseExemption under Notification No. 9/2002 - assessee is liable to pay duty at concessional rate of 9.6% as against the normal duty at 16% to the extent of first Rs. 1 crore of turnover. After availing the said benefit and paying the duty at 9.6%, it appears, the assessee has paid on some consignment, duty at 16% which is within Rs. 1 crore turnover – Held that:- When the assessee opted for concessional rate of duty under the Notification which was applicable to him and the duty paid at concessional rate, merely because in respect of some consignment normal duty was paid and on being demanded, he has paid the differential duty and interest, that would not take away his right to claim exemption, if he is so entitled. Mere payment of normal duty on some consignments, or on demand, payment of differential duty and interest thereon, would not amount to assessee opting out of Notification to which he has opted at the commencement, no merit in this appeal, Appeal is dismissed accordingly
|