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of <h1>Appellate Tribunal dismisses appeal for ineligibility to avail concessional duty rate.</h1> The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai as the appellant was not eligible to avail the concessional rate of duty under Sr. No. ... Exemption - Option - Notification No. 53/88-C.E. The Appellate Tribunal CESTAT, Mumbai heard a case regarding the eligibility of an appellant to avail the benefit of Sr. 40 of Notification No. 53/88. The appellant had already chosen the benefit of Sr. No. 39, so they were not allowed to avail the concessional rate of duty under Sr. No. 40. The appeal was dismissed by the Tribunal.
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