2001 (3) TMI 691

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....the Appellant. Shri G. Thomas George, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These applications are filed by the appellants who were registered as a Small-Scale Industry and were availing the benefit of Notification No. 1/93-C.E., dated 28-2-1993 (as amended). For the financial year 95-96, during the months of April and May they cleared the goods manufactu....

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....was absolutely clear that the option for availing benefit and to pay duty at the tariff rate applicable to specified goods was available to a manufacturer; once an option was availed, i.e. paying duty at tariff rate, the manufacturer could not avail the exempted rates during the same financial year. 2. We have heard learned Advocate Shri Ramesh Ananth for the appellant and Shri Thomas Geor....

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.... a question from the Bench, the Advocate conceded that they had filed the necessary declarations envisaged under Rule 173-B and 173-C and that they were availing the benefit of notification for quite same time. He however, did not produce the copies of the declarations filed under these rules as to indicate what were the declarations filed and claimed. These declarations; especially the one under ....