2002 (12) TMI 514

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Justice K.K. Usha, President]. The issue involved in this appeal at the instance of the assessee is whether the appellant is eligible for the concessional rate of duty under Notification No. 9/99-C.E. 2. The appellants are engaged in the manufacture of stainless steel cut wire shorts, high carbon steel cut wire shorts, zinc wire shots and aluminium cut wire shots falling under sub-he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would further contend that for the past period also they were claiming the benefit of the relevant notification and if the assessee was not claiming the benefit of Notification No. 9/99 there was no need for giving a declaration on 4-3-1999. 3. The learned DR strongly contended that going by the terms of the option exercised by the assessee in his declaration dated 4-3-99 they are not entitled .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X