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<h1>CESTAT Mumbai Rules in Favor of Appellant on Duty Demands</h1> The Appellate Tribunal CESTAT, Mumbai rejected the Revenue's appeal regarding duty demands under Notification 9/99-C.E. The appeal was allowed in favor of ... SSI Exemption for assessee availing Cenvat/Modvat credit The Appellate Tribunal CESTAT, Mumbai rejected the appeal regarding duty demands under Notification 9/99-C.E. The Commissioner (Appeal) found the conditions not mandatory for withdrawal of option once exercised in a financial year. The appeal was allowed, setting aside the demands, based on compliance with Rule 173B for notification benefit. The Revenue's appeal was rejected.