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of <h1>The SC dismissed the appeal due to a duty amount of Rs. 3.13 lakhs, without deciding on the merits.</h1> The SC dismissed the appeal due to a duty amount of Rs. 3.13 lakhs, without deciding on the merits. - 2015 (320) E.L.T. A337 (SC) Denial of SSI Exemption - Denial of concessional rate of duty - Supreme Court dismissed the appeal due to low tax effect. The appeal was filed by the assessee against the decision of Tribunal [2003 (10) TMI 564 - CESTAT, MUMBAI]; wherein Tribunal held that since once an assessee has opted for payment of duty at the normal rate, he cannot revert to concessional rates thereafter, during the same financial year. The Supreme Court dismissed the appeal due to a duty amount of Rs. 3.13 lakhs, refusing to decide on the merits.
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