TaxTMI 
TaxTMI 
2006 (11) TMI 14
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....ted 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 exemption notification. Still, they ch....
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.... 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 (153) E.L.T. 160 (Tri.-Mumbai). The Tribunal ha....
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....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 notification in this case was issued under Rule 8 o....
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....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 is to be construed as if this rate was prescribed by....