2005 (11) TMI 305

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....ellant. Shri K.S. Reddy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal against OIA No. 150/2003 dated 3-3-2003 passed by the Commissioner of Customs & Central Excise (Appeals) Cochin. 2. The brief facts of the case are as follows :- The appellants availed SSI exemption for 1999-2000 and after crossing the limit, they paid excise du....

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....sistant Commissioner rejected the refund claim after issuing show cause notice. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original Authority rejecting the refund claim. The appellant has strongly challenged the findings of the Commissioner (Appeals). Hence they have come before this Tribunal for relief. 3. Shri G. Shivadas lear....

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....d advocate relied on the following case laws : (1)     Ankit Packaging Ltd., v. CCE [2004 (165) E.L.T. 228 (T-LB)] (2)     CCE, Coimbatore v. Marutham Textiles (P) Ltd. [2003 (153) E.L.T. 219 (T-LB)] (3)     Intertec v. CCE, Ghaziabad [2001 (127) E.L.T. 609 (T-LB)] (4)     Gamma Rays Transmissions Ltd. v. C....

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....ve narrated the circumstances under which they paid normal rate of duty of 16% for their clearance even though they were entitled for the SSI Exemption. In other words, their action of not availing the SSI exemption is on account of a misconception of law and not due to a conscious opting not to avail SSI Exemption. In these circumstances, we are of the view that the appellants would not be hit by....