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S.S.KANG, V.K.AGRAWAL
Unistar Polymers (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Jaipur – Respondent
Per V.K. Agrawal :
The issue involved in this appeal, filed by M/s. Unistar Polymers Pvt. Ltd., is whether they are eligible to avail of exemption under Notification No. 9/98-CE., dated 2.6.1998 with effect from 1.7.1998.
2.1 Shri Bipin Garg, learned Advocate, submitted that the appellants manufacture plates, sheets, films and Strips of plastics falling under Chapter 39 of the Schedule to the Central Excise Tariff Act; that they had cleared the goods worth Rs. 70 lakhs on payment of duty upto 30.6.98; that they started availing of exemption under Notification No. 9/98 with effect from 1.7.98 after filing a declaration under Rule 173B of the Central Excise Rules, 1944; that the Assistant Commissioner, under adjudication Order No. 30/2000 dated 14.12.2000, confirmed the demand of duty and imposed a penalty on the ground that the condition specified in Notification of exercising option to avail concession in writing was not fulfilled; that the Commissioner (Appeals) also under the impugned Order, rejected their appeal holding that the condition relating to filing of a declaration as envisaged in para 2(i) of the Notification was not a mere procedural requirement but a statutory co
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