2001 (9) TMI 731

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..... Mondal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. As a very short point is involved in the present appeal we take up the appeal itself after dispensing with the condition of pre-deposit of duty amount of Rs. 94,789.85 (Rupees ninety-four thousand seven hundred eighty-nine and paise eight-five only) and penalty of Rs. 1,000/- (Rupees one thousand only). Accordingl .....

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..... he benefit in the C/List amounts to intimating the Revenue in writing about their option to avail the benefit under the said notification. Though a separate letter was filed on 21-4-99, the benefit should not have been denied to them in view of the fact that such benefit was claimed in the C/List itself. In support of his above submission he places reliance on the Tribunal s decision in the case o .....

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