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2001 (5) TMI 369
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.... Shri R.J. Parekh, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal by the Commissioner is against the order of the Commissioner (Appeals) in which that authority has held that it was not incumbent upon the manufacturer, Power Volts Electrical, to abide by the conditions of Notification 1/92 with respect to the first clearance of Rs. 30.00 lakhs which w....
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.... the concessional rate of duty provided in it. The question therefore is whether the manufacturer has a right to choose between a conditional notification granting full exemption for part of its production, and partial exemption for the remainder, and another notification which granted unconditional partial exemption for all the goods manufactured by it. In that situation, it would not be correct ....