2004 (11) TMI 445

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..... grawal, Member (T)]. M/s. Super Plateck Pvt. Ltd. has filed this Appeal against Order-in-Appeal No. 48/2004 dated 28-1-2004 by which the Commissioner (Appeals) has disallowed the benefit of Notification No. 9/2000-C.E. dated 1-3-2000 on the ground that they had failed to exercise their options in writing to avail the benefit of this Notification as prescribed under Para 2(i) of the Notificat .....

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..... fication No. 9/2000-C.E. dated 1-3-2000 provides concessional rate of duty subject to fulfilment of conditions specified in the Notification. One of the condition mentioned in the Notification is that the manufacture has to exercise his option in writing for availing the exemption under Notification and the option shall be effective from the date of exercise of the option and can not be withdrawn .....

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