2016 (10) TMI 1252

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....tendent (AR), for the Respondent. ORDER The present appeal is filed by the appellant, M/s. Eltek Circuits, against Order-in-Appeal No. 212-CE/MRT-II/2005, dated 19-9-2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2. The issue in this appeal by the appellant-manufacturer of Printed Circuit goods, etc., is, on opting for full exemption from payment of duty unde....

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....r in process or contained in final products lying in stock on the date when such option is exercised and after deducting the said amount from the balance, if any, still remaining, shall lapse and shall not be allowed to be utilized for payment of duty on any excisable goods, whether cleared for home consumption or for export. 5. On a careful reading of the Rule in question, I find that it is....