2001 (10) TMI 424

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....spondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by the Revenue, short point involved is whether benefit of Notification No. 9/99 C.E. is available to M/s. Vaishali Wires. 2. When the matter was called no one appeared on behalf of the Respondents. In fact the notice of hearing sent to them has been returned by the Postal Authorities undelivered on accoun....

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....s findings to the effect that Notification No. 9/99-C.E. stipulated that manufacturer who intends to avail the exemption has to exercise his option in writing. Deputy Commissioner has also mentioned in the Adjudicating Order that respondents had filed declaration which contains all the prescribed information in the Notification. We also find Commissioner (Appeals), under the impugned order, has gi....