2004 (12) TMI 593

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....he Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)].   This appeal is directed against the order of Commissioner of Central Excise (Appeals) Aurangabad. 2.Theappellant is engaged in the manufacture of Kraft Paper falling under Chapter Heading No. 4804.90 of Central Excise Tariff Act. The appellant claimed the benefit of Notification No....

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..../97 is not available to the appellant on the ground that once the appellant choose to avail the benefit of Notification No. 38/97 he cannot change his option in the financial year and since the appellant did so he is neither entitled to Notification No. 38/97 or Notification No. 4/97.  2.Heard both sides. 3.The ld. Advocate argued that the appellant had claimed the benefit of Notificati....

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....No. 38/97 once an option is exercised for availing the benefit under notification such option shall be effective from the date of exercise of the option and cannot be changed during the financial year under any circumstances. He argued that it's a fact that the appellant choose to opt for the benefit of this Notification operated in it till 23-4-1998 from 1st of April. Therefore he could not have ....