2000 (9) TMI 344

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....ents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by M/s. Mahajan Engg. Works, is whether they are eligible to avail of exemption under Notification No. 38/97-C.E., dated 27-6-1997 prior to the date of filing option with the Assistant Commissioner. 2. Shri Kulvindar Singh, ld. Advocate, submitted that the Assistant Commissioner has denied them t....

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....y filing of intimation which can be given after exercising the option; that had the intention of the Legislature been for filing of pre-declaration, the words used should have been the date from which option is to be exercised. 3. Opposing the contention, Shri M.P. Singh, ld. DR, submitted that the wordings of the Notification is very clear and specific that a manufacture intending to avail ....