2000 (4) TMI 568 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case regarding availing benefits under Notification No. 38/97. The issue was the filing of an option letter as a mandatory condition. The Commissioner (Appeals) allowed the appeal, stating that the delay in filing the letter of option was a technical lapse. The Tribunal upheld this decision, citing a previous order where intimation of intention sufficed. The appeal from the Revenue was dismissed.