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2017 (12) TMI 147 - CESTAT MUMBAIBenefit of N/N. 8/2001-CE - The case of the department is that appellant has availed SSI exemption under N/N. 9/2001, according to which they were discharging excise duty by applying 60% of normal rate of duty, hence benefit of N/N. 8/2001-CE will not be available - Held that: - once the appellant has opted for N/N. 9/2001-CE for the first clearance up to ₹ 100 Lacs the option of the said notification cannot be withdrawn during the remaining part of the financial year, that means appellant for the entire financial year up to ₹ 100 Lacs required to pay duty at 60% of the normal rate of duty - all the clearances which are made up to clearance of ₹ 100 Lacs, appellant cannot opt for any other option. In the present case appellant’s claim of N/N. 8/2001 CE in respect of job work goods is also within the first clearance of ₹ 100Lacs - the appellant was duty bound to comply with the condition and pay duty at 60% of the normal rate of duty therefore other N/N. 8/2001-CE is not available to the appellant. Appeal dismissed - decided against appellant.
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