2004 (3) TMI 457

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.... None, for the Respondent. [Order 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 hearin....

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....iew of condition No. 2(1) of the Notification 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 pa....

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....d by the Department on 9-6-98. In terms of this condition No. 2(1) the Respondents after opting for the benefit of ntification cannot withdraw the option. In the present appeal what the Revenue is contending is that he should opt out of the notification which is not permissible. After opting for the notification they should not have been allowed to clear the goods on payment of full rate of duty. ....