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2001 (3) TMI 542

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.... / Decisions)<br>Dated:- 24-3-2001<br>E/1547-R/96-Mum - 1041/2001-WZB/C-I<br>Central Excise<br>S/Shri Gowri Shankar, G.N. Srinivasan, JJ. REPRESENTED BY :&nbsp; Shri S. Suvarna, Advocate, for the A....

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....it of the Notification, or the date on which the appellant opted for the Notification, that is to be reckoned. 2.&emsp;This issue has been decided by the Madras Bench of the Tribunal in CCE, Coimba....