2001 (7) TMI 710

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....r exercising the option on a separate letter giving therein the information required to be filed. But what is required for availing the benefit of notification is that the manufacturer has to exercise his option and furnish the informations required under the notification. Since, in these cases, the informations required have already been submitted on the body of the classification declaration filed by the respondents and having been satisfied with that information, the adjudicating authority extended the benefit of the notification to the respondents. Besides, I also find that the adjudicating authority while passing the impugned order relied upon the decisions of the Tribunal which have also been referred by the respondents supra and an O....

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....e in the preceding paragraph and hence the Revenue filed these appeals. 3. Arguing the cases for the Revenue, Shri M.P. Singh, ld. DR submits that in the instant cases, the assessees had not filed an option letter but had claimed the benefit of Notf. No. 9/99 dt. 28-2-1999 while filing classification list. He submits that in terms of para 2 of the notification an option letter was required to be filed for availing the benefit of Notf. No. 9/99. He submits that the benefit was available only from the date from which the option under this notification has been exercised. He submits that in the order passed by the Commissioner (Appeals) there is no indication as to when the option was exercised by the assessee for availing the benefit ....