2001 (9) TMI 731 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant regarding the denial of benefits under Notification No. 9/99-C.E. The Tribunal held that the appellant had intimated their option to avail the benefit in their C/List filed on 1-3-99, fulfilling the condition of the notification. The benefit cannot be denied, and the impugned order was set aside with consequential relief granted to the appellants.