2002 (1) TMI 1022

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..... espondent. [Order per : S.S. Kang, Member (J)]. None appeared for the respondents in spite of service of notice. Therefore, the appeal is being taken up in the absence of respondents. 2. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that option for availing the benefit of Notification 9/99-C.E. in the .....

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..... the ground that the declaration, filed under rule 173B of the Central Excise Rules, was received on 5-4-99. Therefore, the respondents were entitled for the benefit of this notification only from 5-4-99. This issue was never raised by the revenue in the show cause notice nor before the lower authorities. Therefore, now the revenue cannot deny the benefit of notification on the new ground, which wa .....

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