2004 (4) TMI 463

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....Mrs. Charul Barnwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. SKN Gas Appliances, the issue involved is whether they can opt for availing the benefit of Notification No. 8/99-C.E. w.e.f. November, 1999. 2. Shri K.K. Anand, learned Advocate, submitted that the appellants manufacture gas appliances; that they had filed the declara....

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....of Notification No. 9/99-C.E., cannot withdraw from the said notification during the remaining period of the financial year; that the Commissioner (Appeals) also under the impugned order has rejected their appeal holding that the option once exercised under Notification No. 9/99, cannot be withdrawn during the remaining period of the financial year. The learned Advocate, further, submitted that th....

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....ct of which they have already exercised their option to avail the benefit of Notification No. 9/99; that as the said Notification specifically prohibits to withdraw the option, the impugned order is correct in law. 4. We have considered the submissions of both the sides. It is not in dispute, rather it is admitted fact, that the appellants had opted to avail the exemption under Notificatio....