2001 (11) TMI 525 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellants regarding the disallowance of benefit under Notification No. 9/99-C.E. The tribunal found that filing a declaration under Rule 173B was sufficient to notify the Revenue about the appellants' option to avail the benefit, rejecting the requirement for a separate declaration. The tribunal set aside the lower authorities' orders and granted relief to the appellants.