ORDER
Archana Wadhwa, Member (J)
1. In view of the fact that the issue involved is covered in favour of the appellants by the precedent decision of the Tribunal, we dispense with the condition of predeposit of demand of duty and penalty and take up the main appeal itself for disposal.
2. The short issue involved is that as to whether the assessee is required to file a separate intimation letter to the Revenue authorities for exercising an option to avail the benefit under the provisions of Notification 9/99-CE or intimation in the classification list itself is sufficient.
3. Shri B.K. Munsi, ld. Consultant appearing for the appellants, draws our attention to the earlier order in the case of Allied Bitumen Complex (India) Pvt. Ltd. passed by this Bench holding that the intimation to avail the benefit of Notification in the classification list itself is sufficient and there is no requirement in the notification for filing a separate letter to that effect. To the similar effect is the decision of the Delhi Bench of the Tribunal in the case of CCE, Indore v. Vaishali Wires reported in 2001 (47) RLT 921 (CEGAT-Del.). Inasmuch as the issue is covered in favour of the appellants by the above referred decisions, we set aside the impugned order passed by the authorities below and allow the appeal with consequential relief to the appellants. Stay Petition also gets disposed of.
Dictated and pronounced in the open Court.