2001 (4) TMI 324

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.... this application for referring the following question of law to the Hon'ble High Court for their valuable opinion : "(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) Whether provisions of Rule 57C are attracted in case where final produces are cleared without availing of exemption from whole of the duty of excise." ....

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....y M/s. Deioners Speciality Chemicals (P) Ltd. during the period from 1-3-93 to 31-8-93. The assessee filed an appeal and the Commissioner (Appeals), dismissed the appeal. Feeling aggrieved by the order-in-appeal, the assessee filed an appeal before CEGAT and the C.E.G.A.T., vide Final Order No. A/674/97-NB(S) dated 12-8-97, allowed the appeal after relying upon the earlier decision of the Tribunal....