Home / 
2005 (7) TMI 511
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant. None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The adjudicating authority had confirmed the duty demands holding the proviso of Para 2(i) & (ii) of Notification 9/99-C.E. to be mandatory. Commissioner (Appeal) after perusal of the said provisions found that the conditions are not of an understanding which would not enable the assessee to withdraw his option once e....
TaxTMI