2001 (4) TMI 324

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..... ant. None, for the Respondent. [Order]. - Revenue filed this application for referring the following question of law to the Hon'ble High Court for their valuable opinion : "(i) Whether the option either to pay duty and avail Modvat credit or avail exemption as an SSI Unit is vested in the Unit; (ii) Whether provisions of Rule 57C are attracted in case where final produces are cleared without .....

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..... djudicating authority disallowed the credit wrongly taken by M/s. Deioners Speciality Chemicals (P) Ltd. during the period from 1-3-93 to 31-8-93. The assessee filed an appeal and the Commissioner (Appeals), dismissed the appeal. Feeling aggrieved by the order-in-appeal, the assessee filed an appeal before CEGAT and the C.E.G.A.T., vide Final Order No. A/674/97-NB(S) dated 12-8-97, allowed the app .....

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..... al in the earlier case having the same facts, referred the question of law to the Hon'ble High Court for their valuable opinion, therefore, in the present case also, the reference application is allowed on the following question of law to the Hon'ble High Court of Delhi for their valuable opinion : "(i) Whether option either to pay the duty and avail Modvat Credit or avail exemption from payment .....

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