CCE Vs. DIAMOND WIRE INDUSTRIES

JUDGEMENT

(1.) The respondents filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) The brief facts of the case are that the respondents are engaged in the manufacture of copper winding and bare copper wire. The respondents opted for availing the benefit of Notification No. 9/99 -CE and started clearing the excisable goods as per the SSI Notification No. 9/99 -CE with effect from 1.4.99. Thereafter from 1.9.99, the appellants started paying normal rate of duty after filing fresh declaration. The adjudicating authority held that once the respondent opted for availing the benefit of Notification No. 9/99 -CE, for the same financial year, the respondents cannot go out of the purview of the notification. The respondents filed the appeal and the Commissioner (Appeals) allowed the appeal.

(3.) Heard both the sides.