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Prestige Metal System (I) Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai

2017 (2) TMI 190 - CESTAT MUMBAI

Deanial of SSI exemption - Notification No. 9/2003-CE dt. 1.3.2003 - Held that: - we find that the lower authority denied the small scale exemption to the appellant only on the ground that the condition of filing the option letter provided in the not .....

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department and no further action either from the appellant or from the department is required as the said option letter is merely procedural requirement - Appeal allowed. - E/2697/06 - A/85216/17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Ju .....

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ication the assessee is required to file an option for availing the said exemption. However the appellant have not given any option in April 2003. They informed the department vide their letter dt. 24.7.2003. The exemption was denied till the date of .....

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e, therefore the appellant is before us. 2. None appeared on behalf of the appellant. 3. Shri V.K. Shastri, Ld. Asstt. Commr. (A.R.) appearing on behalf of the Revenue submits that it is a settled law that for availing any exemption Notification, the .....

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have not complied with the filing of option letter. In support of his submission he placed reliance on the following judgments: (i) Eagle Flask Industries Limited. Vs. Commissioner of C. Ex., Pune 2007 (171) ELT 296 (S.C.) (ii) Collector of C. Ex., A .....

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n the ground that the condition of filing the option letter provided in the notification was not complied with by the appellant. Further, it is observed that the option letter was filed by the appellant belatedly i.e. on 24.7.2003. In our view non-fi .....

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e department is required as the said option letter is merely procedural requirement. As regard the judgment relied upon by the Ld. AR. Firstly both the judgments are not on the issue of SSI exemption. Secondly, it cannot be applied in the facts of th .....

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