TaxTMI 
TaxTMI 
2011 (11) TMI 283
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....rities were of the view that during the period 1.4.99 to 3.5.99, the appellant had not fulfilled the condition of notification, more specifically condition No.2 of the said notification and hence are liable to pay differential duty of Rs.3,46,896/- (Rupees Three lakhs, Forty Six Thousands, Eight Hundred and Ninety Six only). 3. A Show Cause Notice was issued to the assessee for demanding for such short levied duty. The adjudicating authority confirmed the demand, imposed equivalent amount of penalty along with interest. The first appellate authority has upheld the Order-in-Original. Hence, this appeal. 4. Ld.Counsel would take us through the Notification No.9/99-CE and more specifically condition attached to said notification under Cl....
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....ue in that case and the issue involved in the case in hand are identical. 7. Ld. Authorised Representative appearing for the Department would submit that the appellants had filed declaration for availing benefit of Notification No.9/99, 4/99 and declaration is from 1.4.99 to 3.5.99 is correctly confirmed by the lower authorities. He would submit that the appellant should have filed this declaration on 1.4.99 to avail the benefit of concessional duty for the period in question. He would submit that the condition of notification needs to be strictly followed and having not complied with the condition No.2 of the said notification, lower authorities were correct in confirming the demand and consequent penalty. It is his submission tha....
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.... at concessional rate of duty under Notification No.9/1999-CE on 1.4.99 only. 10. An identical issue came up before co-ordinate Bench in the case of Simcon Engineers (supra). We may with respect reproduce the ratio of the said decision: "2. The benefit of Notfn. No. 9/99-C.E., dated 28-2-99? has been disallowed to the appellants for the period 1-4-99 to 30-6-99 on the ground that no separate declaration intimating the Revenue about the appellants, option to avail the benefit of the said notification was filed with the Revenue. The appellants, contention duly represented by Shri Biswajit Mukherjee, ld. Advocate is that they had filed a declaration under the provisions of Rule 173B on 6-4-99 and has claimed the benefit of the said notif....
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....emption under this notification before effecting the first clearances of specified goods and such option shall be effective from the date of exercise of the option which shall not be withdrawn during the remaining part of the financial year." A reading of the above condition show that the Revenue is required to be put on notice as regards the availment of the said notification. There is no format prescribed for intimating the Revenue about this option and there is no requirement that a separate declaration is required to be filed by the assessees. Filing of a declaration in our views under the provisions of Rule 173B intimating the Revenue about their option to avail the benefit of the notification would suffice the said condition of the....