2000 (1) TMI 296

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....Advocate, for the Respondents. [Order]. -  This is a Reference Application filed by Commissioner of Central Excise, New Delhi for referring the following question of law to the Hon'ble High Court of Delhi. (i)         Whether the option either to pay duty and avail Modvat credit or avail exemption as an SSI Unit is vested in the Unit; (ii)&n....

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....nal) = 1996 (67) ECR 813 and Everest Converters v. C.C.E., Calcutta - 1995 (80) E.L.T. 91 (Tribunal) = 1995 (60) ECR 673 (Tribunal). The Ld. D.R. further submitted that the legal point involved in the present matter is whether the assessee has option to pay the duty where the goods are exempted from payment of duty. He also mentioned that the Appellate Tribunal vide Reference order No.R/20/97-NB, ....

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....ts that a question of law is involved in this case whether an assessee has option to pay the duty when the same is exempted from payment of duty of the excise under Notification No. 1/93. Accordingly I agree with the Revenue and refer the following two points of law to the Hon'ble High Court of Delhi for consideration. (i)         Whether the option eithe....