1998 (7) TMI 375 - AT - Central Excise

Summary

The appeal involved a choice between two options under Notification No. 53/88 - total exemption at Sl. No. 39 or 15% duty at Sl. No. 40. The appellant was allowed to choose the option best suited to them, as per settled law. The Tribunal observed that the Department cannot force a particular option on the assessee. The impugned order was set aside, and the appeal was allowed.