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TMI Blog2005 (11) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal against OIA No. 150/2003 dated 3-3-2003 passed by the Commissioner of Customs & Central Excise (Appeals) Cochin. 2. The brief facts of the case are as follows :- The appellants availed SSI exemption for 1999-2000 and after crossing the limit, they paid excise duty at full rate. In that year the total turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im after issuing show cause notice. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original Authority rejecting the refund claim. The appellant has strongly challenged the findings of the Commissioner (Appeals). Hence they have come before this Tribunal for relief. 3. Shri G. Shivadas learned advocate appeared for the appellants and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ankit Packaging Ltd., v. CCE [2004 (165) E.L.T. 228 (T-LB)] (2) CCE, Coimbatore v. Marutham Textiles (P) Ltd. [2003 (153) E.L.T. 219 (T-LB)] (3) Intertec v. CCE, Ghaziabad [2001 (127) E.L.T. 609 (T-LB)] (4) Gamma Rays Transmissions Ltd. v. CCE [2003(156) E.L.T. 914 (Tribunal) = 2003 (56) RLT 825]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty of 16% for their clearance even though they were entitled for the SSI Exemption. In other words, their action of not availing the SSI exemption is on account of a misconception of law and not due to a conscious opting not to avail SSI Exemption. In these circumstances, we are of the view that the appellants would not be hit by Para 2(i) of Notification 8/2001. However, as they had availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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