2004 (3) TMI 457

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... per : V.K. Agrawal, Member (T)]. -  In this appeal filed by Revenue the issue involved is whether the benefit of Notification No. 9/98-C.E., dated 2-6-98 is available to the goods manufactured by M/s. International Pumps & Projects Ltd. 2. When the matter was called no one was present on behalf of the Respondents. In fact the notice of hearing sent to them has been returned by the pos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on No. 9/98; they cannot claim to avail the exemption from 9-8-98; that the Commissioner (Appeals) failed to appreciate that the Respondents had not opted to avail the benefit of notification w.e.f. 2-6-98 and even did not virtually opt for the benefit of notification w.e.f. 9-6-98 when they submitted the letter for option inasmuch as they continued to pay the duty at full rate and thus making the....