2003 (5) TMI 445

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....te, for the Appellant. None, for the Respondent. [Order]. - Facts of the case as narrated by the Assessee is recounted below : "We are a small scale unit manufacturing HM HDPE Bags and HM HDPE Rolls falling under chapter sub-headings 3923.90 and 3920.32 respectively of the Schedule to the Central Excise Tariff Act, 1985. We are availing input duty credit under Rule 57A on the inputs us....

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....efused to accept the option, since the option was not received in the Divisional Office. Therefore, we despatched the option by registered post Acknowledgement due to the Divisional as well as Range Office on 1-4-99 itself. Copy of the postal receipt Nos. 1063 and 1624 both dated 1-4-99 for despatch of the registered letters to the Range Superintendent of Central Excise and the Assistant Commissio....

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....nal Office only on 5-4-99. After submission of our reply, the Assistant Commissioner confirmed the differential duty of Rs. 9,303/- and imposed a penalty of Rs. 1000/- on us, holding that the option for availing the exemption was filed by us only on 5-4-99 and that the duty was payable by us for the clearances effected prior to filing the option at the normal rate of duty." 2. The Lower/Ad....