Scope of Notification No. 1/93-C.E. as amended

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.... that certain doubts have been raised regarding the scope of Notification No. 1/93-C.E., dated 1-3-1993 as amended relating to the option given to a manufacturer to pay excise duty at the normal rate as per para 4 of the said notification. The point raised is whether a manufacturer who is having two factories and eligible for the SSI exemption under Notification No. 1/93-C.E. can opt for payment o....

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.... of these paras reveals that as far as a manufacturer is concerned, his clearances from all factories should be taken into account for the purpose of paying duty at the concessional rate or at the normal rate as per his option; otherwise the condition stipulated in para 2 will be violated. 3. In view of the above position, it is clarified that a manufacturer does not have an option to pay excise ....