TMI Blog2005 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... axena, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants are engaged in the manufacture of Organic Compounds and Bulk Drugs. Both the products are classifiable under Chapter 29. The appellant is small-scale unit and filed a classification list effective from 1-4-1996. In the said classification list, they claimed the benefit of small-scale exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee opts out of the small-scale exemption benefit, he cannot opt for the same in the same financial year. On the above basis, proceedings were initiated against them by way of issuance of various show cause notices. 3. These notices were adjudicated by the Assistant Commissioner who accepted the appellants stand that they never opted out of the small-scale exemption and the duty on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail the exemption or not to avail the same. As such, it is very necessary that the assessee must Opt for not availing the exemption which reflects open conscious decision on the part of the assessee. However, payment of duty on one of the products by mistake, cannot be equalised to option as to invoke the said paragraph against assessee. The appellant having filed a classification list claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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