Concessional excise duty claim survives later full-duty payment where the classification declaration was never legally withdrawn.

A valid classification declaration claiming concessional excise duty under Notification No. 9/98-CE was not rendered ineffective merely because the assessee later paid duty at the full rate after filing the declaration under Rule 173B. In the absence of any legal basis to treat the declaration as withdrawn or superseded, no presumption could be drawn against the claimed notification benefit. The Department's objection therefore failed, and the concessional rate of duty was sustained.

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Issues: (i) Whether the assessee was entitled to concessional excise duty under Notification No. 9/98-CE notwithstanding payment of full duty after filing the classification declaration under Rule 173B.

Analysis: The concessional rate under Notification No. 9/98-CE had been claimed in the classification declaration with effect from 01.07.1998. The mere fact that the assessee later paid duty at the full rate did not, by itself, make the earlier declaration ineffective or amount to a legally recognised withdrawal or supersession of the claim. No presumption could be drawn to deny the notification benefit in the absence of legal support.

Conclusion: The assessee remained entitled to the concessional rate of duty and the Department's objection failed.

Final Conclusion: The appeal was rejected and the benefit of the exemption notification was sustained.

Ratio Decidendi: A valid classification declaration claiming a concessional notification benefit is not rendered ineffective merely because duty is later paid at the full rate, unless the law provides a basis for treating the declaration as withdrawn or superseded.

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