SISIR ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In two of these appeals, the appellants are aggrieved by the denial, by the authorities below, of the benefit of exemption under Notification No. 9/99 -C.E., dated 28 -2 -1999 for the short period 1 -4 -1999 to 6 -4 -1999. In the remaining appeal, the grievance is against similar denial of exemption under Notification No. 9/2000 -C.E., dated 1 -3 -2000 for three days 1 -4 -2000 to 3 -4 -2000.

(2.) The appellants are engaged in the manufacture of excisable goods of Chapter 39 of the CETA Schedule, which are goods specified for SSI exemption under Notification No. 9/2003 -CE. During the period of dispute (1 -4 -1999 to 6 -4 -1999), the relevant notification granting SSI exemption in respect of the said goods was Notification No. 9/99 -C.E. ibid. That notification came into effect on 1 -4 -1999 consequent to budgetary changes, replacing Notification No. 9/98 -CE. The essential conditions of Notification Nos. 9/98 -C.E. and 9/99 -C.E. were similar, and so was the position under Notification No. 9/2000 -C.E. relevant to the period of dispute (1st to 3rd April, 2000) in the remaining appeal. Under these notifications, it was necessary for the assessee to exercise their option for availing the benefit of SSI exemption. Para 2 of the notification prescribed the manner of exercise of this option. Para 2 of Notification No. 9/99 -C.E. ibid reads as under : -

(3.) The appellants, admittedly, had not exercised their option strictly in terms of the above provision under the notification. They exercised such option in the prescribed manner only in the course of the month of April, 1999. The date of such exercise of option by the appellants in Appeal Nos. E/527/2003 and E/528/2003 was 7 -4 -1999. The authorities below have confirmed demands of duty against these 2 appellants for the period 1 -4 -1999 to 6 -4 -1999 on the ground that they had not exercised option for the said period in terms of Para 2 of the notification. In Appeal No. E/526/2003, the period for which demand of duty has been confirmed is 1 -4 -2000 to 3 -4 -2000. In this case also, the demand is on the similar ground that the option for availment of exemption under Notification No. 9/2000 -C.E. was not exercised in terms of Para 2 of the notification,