2005 (6) TMI 303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The above appeal arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai, who has upheld the adjudication order denying the benefit of SSI Notification 1/93-C.E., dated 28-2-1993 to organic chemicals manufactured and cleared by the appellants her....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ut for the aforesaid exemption on all subsequent clearances of specified goods made after availing such option, in a financial year in which such date of option falls." In other words, the department has denied the exemption under Notification 1/93 for the reason that the assessee opted out of the notification by clearing bulk drugs under Notification 8/95, dated 9-2-1995. Since the language of th....