2017 (6) TMI 528

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.... Singhal, Advocate Present for the Respondent: Shri R.k.Sharma, AR ORDER Both sides are in appeal. 2.   The brief facts of the case are that the assessee has filed declaration on 15.11.2004, opting to avail exemption from payment of central excise under Notification No.50/03-CE dated 10.6.2003 as a new unit set up after 7.1.2003.  On scrutiny of the documents, it was fou....

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....exemption notification. On appeal, the Commissioner (Appeals) held that this is case of eligibility of exemption availed by the appellants on the goods manufactured and removed from the factory under Notification No.50/03-CE dated 10.6.2003. As per declaration filed under Notification No.50/03-CE on 25.11.2004 in the office of the Assistant Commissioner exercising their option to avail exemption f....

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.... are not in the negative list of the said notification.  Therefore, the assessee is entitled for exemption on the goods falling under Chapter heading 3304. 5.   We further find that in the impugned order, the Commissioner (Appeals) has considered the contention of the assessee that they have filed declaration on 13.5.2005 declaring that they are manufacturing Creams under heading....