2001 (5) TMI 682

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....Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of predeposit of duty amount of Rs. 73,933.00 (Rupees Seventy-three thousand nine hundred thirty-three) and penalty amount of Rs. 10,000.00 (Rupees ten thousand), we take up the appeal itself with the consent of both sides, as the issue involved lies in a narrow comp....

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....the appellants is that no separate intimation in writing was given to the Assistant Commissioner intimating their intention to opt for the said benefit. 3. We have heard Shri B.N. Chattopadhyay, learned Consultant for the appellant firm and Shri A.K. Chattopadhyay, learned J.D.R. for the Revenue. 4. After giving our careful consideration, we find that the Condition No. 2(ii) of the Not....