https://www.taxtmi.com/caselaws?id=51809 The Tribunal upheld the appellants' right to choose to avail exemption benefits or pay duty, rejecting the Board's circular regarding interpretation of Central Excise Rules on Modvat credit and exemption notification. The Tribunal found the Board's circular invalid, affirming the appellants' right to choose. The issue of the applicability of Section 11AB on interest payable was not considered as it did not arise from the show cause notice or the original order, resulting in the appeal being allowed. en-us Fri, 27 Sep 2002 00:00:00 +0530 Tue, 28 Sep 2010 15:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51809 The Tribunal upheld the appellants' right to choose to avail exemption benefits or pay duty, rejecting the Board's circular regarding interpretation of Central Excise Rules on Modvat credit and exemption notification. The Tribunal found the Board's circular invalid, affirming the appellants' right to choose. The issue of the applicability of Section 11AB on interest payable was not considered as it did not arise from the show cause notice or the original order, resulting in the appeal being allowed. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51809