2017 (2) TMI 190

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....V.K. Shastri, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The appellant have availed small scale exemption under Notification No. 9/2003-CE dt. 1.3.2003. As per the said notification the assessee is required to file an option for availing the said exemption. However the appellant have not given any option in April 2003. They informed the department vide their letter dt. 24.7.2003. T....

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.... not complied with the filing of option letter. In support of his submission he placed reliance on the following judgments: (i) Eagle Flask Industries Limited. Vs. Commissioner of C. Ex., Pune 2007 (171) ELT 296 (S.C.) (ii) Collector of C. Ex., Ahmedabad Vs. Cadila Laboratories (P) Ltd. 2002 (102) ELT 279 (S.C.). 4. We have carefully considered the submissions made by the Ld. AR and perus....

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....tion. Secondly, it cannot be applied in the facts of the present case. On the contrary the Hon'ble Supreme Court judgment in the case of Sambhaji Vs. Gangabai 2009 (240) ELT 161 (S.C.) held that even for availing the benefit of notification there are two types of condition of the notification one is substantive condition and the second is procedural condition. The substantive condition is such....