2002 (12) TMI 514

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....e Appellant. Shri Atul Dixit, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The issue involved in this appeal at the instance of the assessee is whether the appellant is eligible for the concessional rate of duty under Notification No. 9/99-C.E. 2. The appellants are engaged in the manufacture of stainless steel cut wire shorts, high carbon steel cut wire ....

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.... out they submitted an option on 28-6-99. The learned Counsel for the appellant would further contend that for the past period also they were claiming the benefit of the relevant notification and if the assessee was not claiming the benefit of Notification No. 9/99 there was no need for giving a declaration on 4-3-1999. 3. The learned DR strongly contended that going by the terms of the op....