2000 (9) TMI 344 - AT - Central Excise

Summary

The appeal involved whether M/s. Mahajan Engg. Works could avail exemption under Notification No. 38/97-C.E. prior to filing the option with the Assistant Commissioner. The Appellants learned about the Notification on 2-7-1997, filed their option on 11-7-1997, and started availing the exemption from 2-7-1997. The Tribunal allowed the appeal, stating that the benefit of the Notification should not be denied as some time is naturally needed to comply with such requirements.