2014 (3) TMI 162

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....r Chapter34 and Spent Acid falling under Chapter 28 Central Tariff Act. The respondent was availing the benefit of small scale exemption under Notification No. 9/98-CE dated 02.06.98. 3. During the period from July'98 to Dec'98, the appellant cleared the goods by paying full rate of duty, even though they were still within the exemption limit of first 50 Lacs. Thereafter they started availing the benefit of small scale notification and after exhausting the exemption limit cleared the goods at the concessional rate i.e. 60%. Thereafter, the goods were cleared at full rate of duty. 4. The revenues case is that as in between availing small scale exemption notification, the assessee was clearing goods on full payment of duty, which is no....

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....ue, it is allowed and if it is otherwise it is prohibited. In the instant case, the Appellants on the requests of the customers switched over from exemption Notification to full rate of duty off and on which is in the interest of revenue. Had they not done so it would have resulted into a loss to the Govt. revenue because in that situation they would have paid concessional rate of duty throughout the year. In fact the Adjudicating Authority should realize the gist of the Notification, which is normally in the public interest and should keep away himself from literal meaning of the Notification. Thus the provision of Notfn. No. 9/98-CE has not been contravened in any manner in view of the fact that value of goods cleared at normal rate of....