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2001 (10) TMI 90 - SUPREME COURT
Extract:
.......cise Act and the other as provided under sub-rule 3 of Rule 96ZO of Central Excise Rules are alternative procedures and the assessee has to opt for one. Once having done so he cannot claim the benefit of the other. 4. In view of what has been indicated above in this order all the cases of the bunch stand finally disposed of accordingly. Costs easy.
