2017 (12) TMI 147

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....ntendent(A.R.) for the Respondent Per: Ramesh Nair The case of the department is that appellant has availed SSI exemption under notification No.9/2001, according to which they were discharging excise duty by applying 60% of normal rate of duty. The appellant have also manufactured certain goods on job work basis either for traders for those manufacturer whose goods are exempted therefore job....

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....-CE. He submits that in either of the notification no.8/2001-CE and 9/2002-CE there is no condition that if the assesse avail any of the notification, he could not avail other notification simultaneously. In absence of such prohibition they are entitle for the both the notification subject to fulfillment of its condition. In support of his submission he placed reliance on the following judgments: ....

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....year the appellant suppose to work under this notification no other option can be exercised. He submits that both the notification simultaneously cannot be availed by the appellant as held in the following decisions: (a) Kinjal Electronics Pvt Ltd Vs. Commissioner of C. Ex. Meerut[2004(165)ELT 300(Tri. LB)] (b) Commissioner of C. Ex. Ahmedabad Vs. Ramesh Food Products[2004(174)ELT 310(S.C.)]....

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....ning part of the financial year. (ii) while exercising the option under condition(i), the manufacturer shall inform in writing to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central excise with a copy to the Superintendent of Central excise giving the following particulars namely: From the plain reading of above condition it can be seen that once the appellant has opt....