2018 (12) TMI 82

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.... Shri. Harvinder Singh, AR. - for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the benefit of exemption Notification No. 50/2003-CE dated 10.06.2003 has been denied on the ground that the appellant has not exercised option to avail benefit in writing before availing the exemption under the said notification. 2. The facts of the case a....

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....ercise the requisite option under the said notification, as such, the appellant was not entitled to avail the benefit of exemption notification. Accordingly, the demand propose in the show cause notice along with interest was confirmed and penalty was also imposed. Against the said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that the appellant has exercised opt....

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....tion for availing benefit of exemption Notification No. 50/2003-CE dated 10.06.2003 is extracted here below: 7. On going through the said documents, we find that the appellant has intimated the Range Superintendent, Parwanoo, Himachal Pradesh for availing the benefit of exemption under Notification No. 50/2003-CE dated 10.06.2003. On 29.03.2005 through registered post and as per the reply to the ....