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2015 (9) TMI 1144 - CESTAT NEW DELHI

2015 (9) TMI 1144 - CESTAT NEW DELHI - 2015 (329) E.L.T. 951 (Tri. - Del.) - Denial of concessional rate of duty - whether or not the assessee is eligible for concession under Notification No. 9/98-CE dated 02/06/1998 - Held that:- The concessional rate of duty as per Notification No. 9/98-CE dated 02/06/98 has been undisputedly claimed by the respondent in their classification declaration effective from 01/7/98. The respondent paying full rate thereafter by itself cannot be considered as an act .....

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The short point of dispute is whether or not the assessee is eligible for concession under Notification No. 9/98-CE dated 02/06/1998. The brief facts of the case are that respondent are manufacturer of plates, sheets, films and strips of plastics. There were eligible concessional rate of excise duty under Notification 9/98-CE. As the condition of exercising option has not been fulfilled, proceedings for denying concession were initiated against respondent and order dated 14/12/2000 was passed co .....

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