Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 197 - CESTAT, BANGALOREExtract: .......the facts by the Commissioner and finding arrived at that the appellants have opted to avail benefit in terms of Notification No. 1/93, dated 28-2-1993. Therefore, it cannot be held that appellants by merely paying higher duty on few invoices had opted out to avail the benefit of notification. There is no merit in this appeal. The same is rejected.
|