2006 (11) TMI 14

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....ommissioner(Adjudication)/2005 dated 7-3-2005 passed by Commissioner of Central Excise (Adjudication), Ahmedabad. 2.Heard both sides. 3.The relevant facts of the case, in brief, are as follows. 4.The appellant company is a manufacturer of Anesthetic Products which are fully and unconditionally exempted from payment of duty during the relevant period. The appellant company was aware of the....

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....upport of the contention that there is no option not to avail an unconditional notification. 6.It is appropriate to reproduce the following from the Order of the Commissioner :- "50..........................................................However, I find that a contrary view has been expressed by Hon'ble Tribunal in the case of Narayan Polyplast v. Commissioner of C. EX., Ahmedabad - 2003 (1....

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....t, or not to accept such an exemption would be to say that he has an option or by option not to go by the provisions of the statute.' 51.The above view is based on the observation of the Apex Court in the case of Collector v. Parle Exports - 1988 (38) E.L.T. 741 (S.C.). The following observation in para 12 are very relevant- 'It is, however, necessary to bear in mind certain principles. The ....

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....giving full exemption to specified goods without any condition, the manufacturer has no condition to fulfill. This exemption is granted to the goods and is not dependant on any action on the part of the assessee. Once the  goods are unconditionally exempted, the duty payable on such  goods is nil and the manufacturer has no option to pay duty. The notification has the force of law and it....