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

....mmr. (A.R.) for respondent Per : Ramesh 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 Ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iterates the findings of the impugned order. He submits 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ption in writing is merely a procedural lapse for which substantial 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 f....