2001 (4) TMI 324 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the revenue's application to refer questions of law to the High Court regarding the option to pay duty or avail exemption in a case involving M/s. Deioners Speciality Chemical (P) Ltd. The Tribunal relied on a previous decision and allowed the appeal, setting aside the order-in-appeal by the Commissioner. The legal point involved whether the assessee has the option to pay duty when goods are exempted from duty. The reference application was allowed for the High Court's opinion on this matter.