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2017 (8) TMI 1036 - CESTAT NEW DELHISSI exemption - N/N. 8/2003-C.E., dated 1-3-2003 - denial of exemption on the ground that during the period under consideration by mistake on the invoices, the excise duty were charged - When the mistake was realised the same was reversed - Held that: - the identical issue was decided in favor of the assessee in the case of Salvi Chemicals Industries v. CCE [2005 (1) TMI 432 - CESTAT, MUMBAI], where it was held that the assessee opted for the exemption benefit and the payment at normal rate for a limited period in respect of one of the product was an error on the part of the appellant and not their option - benefit of exemption allowed - appeal dismissed - decided against Revenue.
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