1998 (1) TMI 184 - AT - Central Excise

Summary

The delay in the case was condoned as it was unintentional due to re-distribution of work. The case was referred to the Hon'ble Delhi High Court for decision on the issue of exemption or payment of duty. The respondents claimed benefit under Notification No. 1/93-C.E. and No. 14/92-C.E. but the main issue was whether the assessee has the option to avail exemption or pay duty and avail Modvat credit.