2003 (3) TMI 593

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....or 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 availing the benefit of another Notification N....

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....it 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 notification No. 38/97-C.E., dated 27-6-1997 ....

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....enefit of this notification shall not be withdrawn during the remaining period of the financial year.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 the notifications under consideration in the ....