9911796707
TMI Blog2004 (4) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. SKN Gas Appliances, the issue involved is whether they can opt for availing the benefit of Notification No. 8/99-C.E. w.e.f. November, 1999. 2. Shri K.K. Anand, learned Advocate, submitted that the appellants manufacture gas appliances; that they had filed the declaration for availing the benefit of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the said notification during the remaining period of the financial year; that the Commissioner (Appeals) also under the impugned order has rejected their appeal holding that the option once exercised under Notification No. 9/99, cannot be withdrawn during the remaining period of the financial year. The learned Advocate, further, submitted that the Notification No. 9/99-C.E. bars the withdraw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avail the benefit of Notification No. 9/99; that as the said Notification specifically prohibits to withdraw the option, the impugned order is correct in law. 4. We have considered the submissions of both the sides. It is not in dispute, rather it is admitted fact, that the appellants had opted to avail the exemption under Notification No. 9/99-C.E. in respect of their product sold under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods cleared under the brand name SKN and as well as under the brand name PAWAK are one and the same. Therefore, there is no force in the submissions of the learned Advocate that the change in the brand name will make them different goods. This will be doing the violation with the language of the notification. In view of this specific prohibition provided in the notification from withdra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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