2011 (3) TMI 1078

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....  A very short issue is involved in the present appeal. The appellant is a small scale unit and was availing benefit of small scale notification No.9/99-CE, dt.28.2.99. Subsequently, the said notification was substituted by Notification No.9/03-CE, dt.1.3.03. The appellant filed a classification list with their jurisdictional Central Excise officers for availing the benefit of said notific....

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....be any proforma to file such declaration. As such, claim of the notification itself is sufficient for intimating the Revenue about appellant s choice to avail benefit of notification. In this regard, reliance is placed on following decisions.   i) M/s Simcon Engineers Vs. CCE Kolkata 2002 (144) ELT 446 (Tri-Kolkata)   ii) M/s Super Plateck Pvt. Ltd. Vs. CCE Chandigarh 2005 (186) EL....