1998 (1) TMI 186 - AT - Central Excise

Summary

The appeal involved a dispute over the shifting of duty payment options by the assessee under Notification No. 175/86-C.E. The Collector (Appeals) remanded the case back to the Asstt. Collector for redetermination of duty, citing a previous CEGAT judgment. The Tribunal clarified that the option chosen by the assessee becomes effective from the beginning of the financial year, as long as double benefit is not claimed. The appeal was dismissed, upholding the Collector's order.