2005 (7) TMI 511 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the appeal regarding duty demands under Notification 9/99-C.E. The Commissioner (Appeal) found the conditions not mandatory for withdrawal of option once exercised in a financial year. The appeal was allowed, setting aside the demands, based on compliance with Rule 173B for notification benefit. The Revenue's appeal was rejected.