2003 (3) TMI 593

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....ppellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals). Appellants are engaged in the manufacture of T.V. and Electrical Components and were availing the benefit of the Notification No. 9/2000-C.E., dated 1-3-2000. From 18-9-2000, the appellants started availi....

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....00 as such they started availing the benefit w.e.f. 18-9-2000. Earlier to this, they were availing the benefit of Notification No. 9/2000-C.E., dated 1-3-2000. The appellants relied upon the letter dated 14-7-97 issued by the Central Board of Excise and Customs whereby the Board allowed the manufacturer who were availing the benefit of Notification No. 16/97-C.E., dated 1-4-97 to opt for other not....

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....000-C.E. is that the option for availing the benefit of this notification shall not be withdrawn during the remaining period of the financial year. The  appellants relied upon the letter issued by the Central Board of Excise and Customs whereby the option to opt for any notification was allowed. This letter relates the Notification No. 16/97-C.E. and 38/97-C.E. This letter does not relates to....