9911796707
TMI Blog2017 (11) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... egation of Revenue in the show cause notices that the Assistant Commissioner vide letter dated 21 June, 2006 addressed to the appellant returned the Original Certificate of Registration and turned down the request for surrender of Registration Certificate as Government dues were found pending against them. Further facts as evident from the impugned Order-in-Appeal are that the appellant had filed ER-1 returns for the month of April, 2006 but stopped further submission from May, 2006 onwards. As the surrender of RC was not accepted, the Department requested for submission of remaining ER-1 For the month of May, 2006 onwards. The appellant filed the same on 31 December, 2006 for the months of May 2006 to December 2006 and subsequently on 5th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The first part is the substantive part and the other is the procedural part. The appellant had exercised the option, by action, to not avail the benefit of SSI Exemption and thus paid accordingly, the duty for the month of April and May, 2006. The second part is procedural. The appellant in their written submissions had submitted that they had not filed any intimation to the Department. This contention appeared to be not correct because in action they had exercised the option to not avail SSI Exemption limit and this is obvious from the fact that they started paying duty from the first clearance. It was further held that the appellant should have opted to avail the benefit of exemption notification before effecting their first clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and address of the manufacturer, (b) location of factory, (c) description of inputs used in manufacture of the specified goods, (d) description of specified goods produced, (e) date from which option under this notification has been exercised, (f) aggregate value of clearances of the specified goods (excluding the value of clearances referred to in paragraph 3 of this notification) till the date of exercising the option. 6. Thus, on a harmonious reading of Clause 2 of the said notification. It is evident that manufacturer can opt for the option even after paying duty from the beginning of the financial year in view of Clause (ii) which provides the manufacturer to provide the date from which option under this notification has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This Tribunal held that from a plain reading of the said condition in the notification, it is clear that the assessee manufacturer was required to exercise the option to avail exemption under this notification, that is to pay duty at 60% of the normal rate of duty at the beginning of the financial year itself and the option once exercised cannot be changed in the same financial year. Needless to emphasize that the condition to exercise the option is the basis for availing the benefit of the exemption notification and therefore ought to be complied with so as to be eligible for the benefit of the said notification. The condition No.2 is mandatory one is further clear from reading of the sub-Clause (iii) alongwith the illustrations, enumer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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