TMI Blog2006 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ation list - Appeal No. E/1694/2004 - Final Order No. 362/2006-EX(PB) - Dated:- 13-4-2006 - [Order] - The appellants, M/s. Syndet India (Pvt.) Ltd., engaged in the manufacture of Bullet brand Detergent Cake, has challenged the order of the Commissioner (Appeals), Central Excise, Kanpur, dated 24-12-2004 before us. 2. In this case, the appellants had filed a Classification List (14/94-95) w.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide his order dated 15-4-1999 held that no option was left with the party to switch over from the payment of duty at full rate to slab exemption in the same financial year and the assessee was required to pay differential duty demanded. 5. Dissatisfied with the order-in-original, the appellants filed an appeal before the Commissioner (Appeals) who upheld that the Assistant Commissioners order on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availing slab exemption of SSI on their own brand 'Bullet' for payment of duty on clearances was indicated. He also reiterates that no option to pay duty at tariff rate was mentioned in para 4 of Notification No. 59/94, dated 1-3-1994 was made in their classification list dated 5-4-1994. It was also pointed out that Notification No. 59/94 debars slab exemption to SSI units who cleared their final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption cannot be availed subsequently. 9. We have heard both sides and examined the records. For us, this case w appears to be a genuine mistake on the part of the appellants who were under the impression that duty at tariff rate would become payable @ 30% as they were manufacturing a branded product. This fact has not been questioned in the orders issued by the authorities below nor has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their quantum of clearance during the financial year was well within the exemption limit, was never questioned by the authorities below. Having considered the facts and circumstances of the matter and relying upon the ratio entrusted in the case of Shree Cables Conductors v. CCE, supra, we set aside the impugned order and allow the appeal. (Pronounced on 13-4-2006) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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