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2017 (2) TMI 190 - CESTAT MUMBAI

2017 (2) TMI 190 - CESTAT MUMBAI - TMI - 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 notification was not complied with by the appellant - In our view non-filing of option letter is procedural requirement and for the same substantial benefit of SSI exemption cannot be denied to the appellant. The .....

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03-CE dt. 1.3.2003. As per the said notification 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 filing i.e. from April 2003 to July 2003 on the ground that by not filing the option the appellant have contravened the condition of the Notification. The adjudicating authority confirmed the demand and the C .....

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ication No. 9/2003-CE in as much as they 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., Ahmedabad Vs. Cadila Laboratories (P) Ltd. 2002 (102) ELT 279 (S.C.). 4. We have carefully considered the submissions made by the Ld. AR and perused the records, we find that the lower authority denied the smal .....

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