ORDER
S.S. Sekhon, Member (T)
1. The adjudicating authority had confirmed the duty demands holding the proviso of Para 2(i) & (ii) of Notification 9/99-C.E. to be mandatory. Commissioner (Appeal) after perusal of the said provisions found that the conditions are not of an understanding which would not enable the assessee to withdraw his option once exercised in a financial year & observing that a claim under Rule 173B had been made to avail this notification benefit would suffice a declaration of intent & following the case law of this Tribunal allowed the appeal after setting aside the demands. Revenue is in appeal.
2. We found, no proforma of an option has been prescribed, which is required to be filed. The declaration under Rule 173B would be sufficient compliance of intent to opt for the benefit of the notification. We find no reasons to disturb the CCE (A)s order in the facts of this case, following a catena of decision on this notification itself.
3. Consequently the appeal is rejected.
Pronounced in Court