2000 (9) TMI 606

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..... I. Saha, Advocate, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common Order, as the issue involved in all of these, is the same 2. The appellants are manufacturers of plywood and during the relevant period, were availing the benefit of Notification No. 1/93. Some clearances were made by .....

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..... t amount to exercise of option for not availing the benefit of the Notification No. 1/93 in terms of para 4 thereof, thus disentitling the assessee from availing the benefit of the said Notification for the subsequent clearances for home consumption. As the issue is decided in favour of the appellants, we set aside the impugned Orders and allow the appeals of the appellants with consequential reli .....

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