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2005 (12) TMI 427
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....nt. Shri B.L. Goel, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby demand was confirmed after denying the benefit of Notification No. 38/97-C.E. on the ground that the appellant had not complied with the conditions of the notifica....
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....enefit of notification on these grounds is not sustainable. 4. The contention of the Revenue is that appellant filed the option for availing the benefit of Notification No. 38/97. However, the appellant had not filed any revised declaration as provided under Rule 173B of Central Excise Rules which is mandatory. Therefore, the benefit of notification has been rightly denied. 5. We f....