2000 (11) TMI 791

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....f notification 38/97-C.E., dated 27-6-1997 during the period from Jan., 1998 to June, 1998 as they had not fulfilled the mandatory conditions of the notification. 3. Ld. Counsel, appearing on behalf of the appellants, submits that the appellants filed a classification list claiming the benefit of notification. The classification list was filed on 8-1-1998. He submits that, thereafter, vide letter dated 9-1-1998; the appellants had also filed declaration as required under the notification. He submits that substantive conditions of the notification are complied with, therefore, the appellants are entitled for the benefit of the notification. He relies upon the decision of the Tribunal in the cases of - (1) Benaras Udyog Pvt. Ltd. v. C....

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....of exercise of the option and cannot be changed during the financial year under any circumstances; (ii) While exercising the option, the manufacturer shall inform in writing to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, giving the following particulars, namely: - (a)      name and address of the manufacturer; (b)      location/location of factory/factories; (c)      description of specified goods produced; (d)      date from which option under this notification has been exercised; (e)      aggregate value of clearances of specified goods (exclud....