2016 (10) TMI 30

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....For Appellant Sri S. Mukhopadhyay, Supdt. (A.R.) For Respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No. 10/KOL-II/2007 dated-21/02/2007 passed by CCE (Appeal-II) , Kolkata as first appellate authority. Under this Order-in-Appeal dated 21/02/2007, first appellate authority allowed the appeal filed by the Revenue. 2. Shri K.P. Dey (Adv....

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....Notification No. 91/03-CE was availed and Central Excise duty was paid @ 9.6%. That subsequently appellant vide letter dated 1/9/2004 intimated the Department that they will be paying full rate of duty @16%.That there was nothing wrong in payment of duty at higher rate and benefit of exemption notification No.9/2003 cannot be denied for the entire financial year. 3. Shri S. Mukhopadhyay, Supdt. (....

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....exercise his option in writing for availing the exemption under this notification before effecting the first clearances and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year" 5. A plain reading of the above clause indicates that manufacturer shall exercise his option before effecting the first appearan....

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....aining part of the same financial year. Therefore, in this case option exercised in April, 2004 by the appellant will continue to hold good for the entire financial year. Appellant was not entitled to change such option exercised once and start paying duty at full rate. Therefore, observations made by first appellate authority in para 5 of Order-in-Appeal dated 21/02/2007 to deny exemption for the....