TMI Blog2017 (11) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, gives option to the assessee to specify the date from which option under the notification has been exercised and also to give details or the aggregate value of clearances of services or goods till the date of exercising option. The SSI Exemption is available to the appellant assessee with effect from 06 May, 2006 - appeal allowed - decided in favor of appellant. - E/2632/2009-EX[SM] - A/71351/2017-SM[BR] - Dated:- 28-7-2017 - Mr. Anil Choudhary, Member (Judicial) Shri A.P. Mathur (Advocate) for Appellant Shri Rajeev Ranjan (Deputy Commissioner) DR for Respondent ORDER Per : Anil Choudhary The issue in this appeal is whether the appellant-assessee who is engaged in the manufacture of Iron and Steel pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths. As such exemption benefit was not available to them for the remaining months of the financial year 2006 2007. Thus the demand on the value of clearances amounting to ₹ 40,69,027/- made during June 2006 to March 2007 involving duty of ₹ 6,51,044/- + Cess ₹ 13,140/- was confirmed vide Order-in-Original. 3. The appellant approached Hon'ble Allahabad High Court in Civil Misc. Petition No. (Tax) 1584/2008, shall in the reasonableness of the condition number 2(i) in the exemption Notification No. 8/2003. During pendency of writ petition, the appellant filed appeal before Commissioner (Appeals) by way of abundant caution. The learned Commissioner (Appeals) observed that the appellant treated themselves as exempt with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, the appeal was rejected. 4. Being aggrieved the appellant-assessee is before this Tribunal. The learned counsel for the appellants Mr. A.P. Mathur urges that the option under Notification No.8/2003 is automatic, which is evident from the wordings of Clause 2(i) of the Notification which reads - manufacturer has the option not to avail the exemption contained in this notification and instead pay the normal rate of duty on the goods cleared by them. Such option shall be exercised before effecting his first clearances at the normal rate of duty. Such option shall not be withdrawn during the remaining part of the financial year . 5. Further sub-Clause (ii) of Clause 2 states while exercising the option under condition (i), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the due date for payment of tax for the month of April. It is further admitted fact that the appellant had paid the taxes or duty only for the month of April and the duty for the month of May, was only paid subsequently, on being insisted upon by the Department, which is evident from the correspondence on record. The learned counsel also relies on the ruling of a Division Bench of this Tribunal in Surat Metallics Pvt. Ltd. v/s CCE ST - 2016 (343) ELT 1099 (Tri. Ahmd.), wherein under similar facts and circumstances and similar conditions in Notification No.9/2003 CE dated 01 March, 2003. The assessee had commenced production in the month of March 2004 and had allegedly incorrectly availed the benefit of SSI Notification No. 9/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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