1998 (4) TMI 495 - AT - Central Excise

Summary

The judgment dealt with whether the assessee was required to avail complete duty exemption or had the option to pay duty. The Tribunal considered the conditional nature of the exemption notification and ruled that the assessee had the right not to avail of the notification, making the goods liable for duty payment. As a result, the appeals were allowed, and the Collector's order was set aside.