2017 (2) TMI 821

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esh Nair The Fact of the case is that the appellants availed SSI exemption notification No.9/2003-CE dated 1.3.2003, the same was denied by the lower authority on the ground that the exemption was availed without exercising the mandatory option contained in the same notification. According to which, the appellant was supposed to inform in writing to the Jurisdictional Deputy Commissioner or Assis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that as per the Supreme Court judgment in the case of Eagle Flask Industries Limited Vs. Commissioner of C Ex., Pune 2004 (171) E.L.T. 296 (S.C.), it is mandatory to file declaration as a condition of notification for availing the exemption notification. 4. We find that the only reason for denial of the exemption Notification No. 9/2003-CE is that they did not opt for the said exemption in writin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bstantial benefit of SSI exemption cannot be denied. This Tribunal dealing with the identical issue in the case of Commissioner of C. Ex. Lucknow Vs. Kanodia Polychem (P) Ltd. 2016 (341) E.L.T. 429 (Tri.-All.) held that the benefit of notification No. 9/2003-C.E. cannot be denied only for the procedural omission on the part of assessee to file prescribed declaration. As regard the decision of the ....