{"id":123483,"date":"2004-03-05T00:00:00","date_gmt":"2004-03-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commr-of-c-ex-vs-international-pumps-and-projects-on-5-march-2004"},"modified":"2018-08-22T03:50:48","modified_gmt":"2018-08-21T22:20:48","slug":"commr-of-c-ex-vs-international-pumps-and-projects-on-5-march-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commr-of-c-ex-vs-international-pumps-and-projects-on-5-march-2004","title":{"rendered":"Commr. Of C. Ex. vs International Pumps And Projects &#8230; on 5 March, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Commr. Of C. Ex. vs International Pumps And Projects &#8230; on 5 March, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (167) ELT 317 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: A T V.K., P Chacko<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> V.K. Agrawal, Member (T)  <\/p>\n<p>1.  In this appeal filed by Revenue the issue involved is whether the benefit of Notification No. 9\/98-C.E., dated 2-6-98 is available to the goods manufactured by M\/s. International Pumps &amp; Projects Ltd.\n<\/p>\n<p>2. When the matter was called no one was present on behalf of the Respondents. In fact the notice of hearing sent to them has been returned by the postal authorities with the remarks &#8220;Company closed, returned&#8221;. We heard Shri Vikas Kumar, learned SDR who submitted that the Respondents were discharging duty liability at full rate right from the beginning of the financial year, 1998-99 and they were not availing SSI Exemption under Notification No. 16\/97 or under Notification No. 38\/97, that they had also not opted for availment of exemption under Notification No. 8\/98-C.E.; that they filed a letter which was received in Divisional Office of the Asstt. Commissioner on 9-6-98 intimating thereunder that they wish to avail SSI exemption under Notification No. 9\/98; that in respect of such option exercised by them they continued to clear the goods on payment of duty at full rate till 9-8-98; that in view of condition No. 2(1) of the Notification No. 9\/98; they cannot claim to avail the exemption from 9-8-98; that the Commissioner (Appeals) failed to appreciate that the Respondents had not opted to avail the benefit of notification w.e.f. 2-6-98 and even did not virtually opt for the benefit of notification w.e.f. 9-6-98 when they submitted the letter for option inasmuch as they continued to pay the duty at full rate and thus making their option redundant.\n<\/p>\n<p>3. We have considered the submissions of the learned SDR. As per Paragraph 2(1) of Notification No. 9\/98 the exemption contained in the notification shall apply only subject to the condition that a manufacturer who commences his first clearance in the year 1998-99 on or after 2nd June, 1998 and intend to avail exemption under this notification shall exercise option in writing for availing the exemption before effecting his first clearance and such option shall be effected from the date of exercise of option which shall not be withdrawn during the remaining part of the financial year. It is not in dispute that the Respondents had opted to avail the benefit of exemption under notification No. 9\/98 by their letter received by the Department on 9-6-98. In terms of this condition No. 2(1) the Respondents after opting for the benefit of ntification cannot withdraw the option. In the present appeal what the Revenue is contending is that he should opt out of the notification which is not permissible. After opting for the notification they should not have been allowed to clear the goods on payment of full rate of duty. It is for this reason that the Commissioner (Appeals) gave his finding that since the Respondents had filed an option for claiming the benefit of Notification No. 9\/98 they had not breached any provision of Central Excise Law. We, therefore, find no infirmity in the impugned Order. Accordingly the appeal filed by the Revenue is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Commr. Of C. Ex. vs International Pumps And Projects &#8230; on 5 March, 2004 Equivalent citations: 2004 (167) ELT 317 Tri Del Bench: A T V.K., P Chacko ORDER V.K. Agrawal, Member (T) 1. In this appeal filed by Revenue the issue involved is whether the benefit of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-123483","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commr. Of C. 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