2005 (7) TMI 527 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the revenue's appeal against the order of the Commissioner (Appeals) regarding availing benefits under Notification No. 9/99-C.E. The Tribunal found no merit in the appeal as the conditions of the notification were not fulfilled up to the desired level. The Commissioner's decision was upheld, stating that the assessee cannot withdraw their willingness once the option is exercised during a financial year.