TMI Blog2018 (2) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... fact with reference to the date of filing intimation by the appellant is in dispute. Different dates are claimed by both the parties. This requires verification with supporting evidence available with the jurisdictional officer - appeal allowed by way of remand. - Excise Appeal No.52501 of 2016 - A/50055/2018-EX[DB] - Dated:- 4-1-2018 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.M. Saxena, Advocate - for the appellant. Shri H.C. Saini, Authorized Representative (DR) for the Respondent. ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 25/04/2016 of Commissioner (Appeals-I), Meerut. The brief facts of the case are that M/s Adhunik Teleco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng by the lower authorities submitted a list of chronology of dates started from 13/03/2010 upto 09/08/2016 tracing the development of various events relevant to the present case. It is the submission of the appellant that the exemptions are granted to the manufacturing unit in the designated area and the ownership is of no consequence. While the notification did not bar the manufacturing unit from availing area based exemption from any particular date, but the choice made should be applicable for the whole financial year. Except for this stipulation, there is no condition regarding opting in or opting out of the scheme by the manufacturing unit during the applicable period of notification. The main grievance of the appellant is that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year . 5. It is clear that the statutory mandate is that the manufacturer should opt in writing before affecting the first clearance. Such option shall be effective from the date of exercise and shall not be withdrawn during the remaining part of the financial year. Except for this stipulation, we could not get any other provision with reference to opt in or opt out of the scheme during the operation of the said notification. The fact with reference to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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