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V.K.AGRAWAL, P.S.BAJAJ
Super Plateck (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Chandigarh-II – Respondent
Per V.K. Agrawal : M/s. Super Plateck Pvt. Ltd. has filed this Appeal against Order-in-Appeal No. 48/2004 dated 28.1.04 by which the Commissioner (Appeals) has disallowed the benefit of Notification No. 9/2000-CE dated 1.3.2000 on the ground that they had failed to exercise their options in writing to avail the benefit of this Notification as prescribed under Para 2 (i) of the Notification.
2. Shri J. Bansal, learned Advocate, submitted that the Appellants who manufacture HDPE pipes had filed declaration under Rule 173B of the Central Excise Rules, 1944 wherein they had specifically claimed the benefit of exemption Notification No. 9/2000-CE; that it has been held by the Tribunal in the case of Simcon Engineers vs. CCE 2002 (50) RLT 90 (CEGAT-Kol.)=2002 (144) ELT 446 that filing of declaration under Rule 173B would suffice the condition of filing declaration for availing benefit of S.S.I. exemption.
3. Countering the arguments Shri H.C. Verma, learned Departmental Representative submitted that during the period from April to June, 2000, they had cleared the goods on payment of Tariff rate of duty which goes to show that they were not availing the benefit of exemption Notificatio
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