2019 (6) TMI 4

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....r the Appellant Ms. T. Usha Devi, Authorized Representative for the Respondent ORDER PER BENCH : Brief facts are that the appellants are engaged in the manufacture of 'Concrete Block'. They cleared their final products by assessing Excise Duty at the rate of 8% for the period from April 2010 to June 2010. Further, Excise Duty to the tune of Rs. 15,889/- was collected for the period from 01.12.....

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....d 21.01.2013. Hence, this appeal. 3.1 On behalf of the appellant. Ld. Advocate Shri. J. Shankaraman appeared and argued the matter. He submitted that the Department has raised the demand alleging that for a short period, the appellants had paid duty on the clearances made by them. That therefore, they are not eligible for the benefit of SSI exemption as per Notification No. 08/2003-CE dated 01.03....

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....batore Vs. M/s. Marutham Textiles Pvt. Ltd. - 2003 (153) E.L.T. 219 (Tri. - LB); (c) Commissioner of C.Ex., Coimbatore Vs. M/s. Madhava Lakshmi Mills Ltd. - 2008 (231) E.L.T. 612 (Tri. - Chennai); (d) Commr. of C.Ex., Coimbatore Vs. M/s. Amaravathi Spinning Mills Ltd. - 2008 (23) E.L.T. 349 (Tri. - Chennai). A similar view was taken by the tribunal in the case of M/s. Shree Cables and Conduct....

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....at when a manufacturer intends "not to avail exemption contained in this Notification and instead, pay the normal rate of duty on the goods cleared by him", such option shall not be withdrawn during the remaining part of the financial year. In the present case, the appellant has not furnished any intimation to the Department showing that they have no intention to avail the option of SSI exemption ....