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<h1>Dismissal of Appeal Upholding Collector's Order on Duty Payment Options under Notification No. 175/86-C.E.</h1> The appeal was dismissed, upholding the Collector's order regarding the shifting of duty payment options by the assessee under Notification No. ... Modvat - Manufacturer entitled to opt out of the scheme any time The appeal involved a dispute over the shifting of duty payment options by the assessee under Notification No. 175/86-C.E. The Collector (Appeals) remanded the case back to the Asstt. Collector for redetermination of duty, citing a previous CEGAT judgment. The Tribunal clarified that the option chosen by the assessee becomes effective from the beginning of the financial year, as long as double benefit is not claimed. The appeal was dismissed, upholding the Collector's order.
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