TMI Blog1998 (11) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the respondents in spite of the notice. Heard Sh. T.A. Arunachalam, JDR. The revenue filed this reference application for referring the following point of law to the Hon'ble High Court for their valuable opinion. "1. Whether the option either to pay duty and avail Modvat credit or avail exemption as an SSI unit is vested in the unit. 2. Whether provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|