2018 (5) TMI 1336

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....re that the respondent - assessee had been availing area based exemption under Notification No.50/2003-CX dated 10/06/2003. They filed option to avail the benefit of said exemption with effect from 01/01/2010 which was received in Range Office on 01/01/2010 and in Divisional Office on 04/01/2010. Subsequently they filed revised declaration dated 29/03/2010 which was received in the Divisional Office on 06/04/2010. They filed another declaration dated 31/03/2010 which was received in Range Office on 31/03/2010 and Divisional Office on 06/04/2010. 3. Vide Order-in-Original 04/05/2010, the Jurisdictional Assistant Commissioner observed that the options dated 29/03/2010 and 31/03/2010 have been received in this office on 06/04/2010 i.e. afte....

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.... dated 31/03/2010 which can be treated as receipt by the department in due time i.e. before the first clearance of the declared goods. As per the option, it is seen that the commercial production was started on 01/01/2010 which also fulfilled the condition laid down in Para-2(a) of the said Notification. 5. Aggrieved by the said order, the Revenue has filed the said appeal on ground that the Notification specifically provided that the exemption contained in the said Notification shall apply subject to the condition that the manufacturer shall exercise his option in writing before the first place and such option shall be effective from the date of exercise of the option and inform in writing to the Jurisdictional DC/AC as the case may be.....

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.... intimation, the relevant portion of the Notification reads as under:- "(i) The manufacturer who intends to avail of the exemption under this Notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (ii) The manufacturer shall, while exercising the option under condition (i), inform in writing to the Jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely....." 9. From perusal of aforesaid ....