M/S. V.V.S. Alloys (P) Ltd. And M/S. Garg ... vs Cce, Allahabad on 17 April, 2001
2. After carefully considering the legal position we find that the Tribunal in the case of Randhir Rolling Mills v. CCE, Allahabad-2000(124) ELT 1051(T) has held that as per para 5 of the notification, assessee can exercise the option only once in a financial year and once this option has been exercised, the duty has to be paid on all subsequent clearances of the goods and it is not open to the assessee to claim the benefit of the notification subsequently. Inasmuch as the said decision of the Tribunal has not been considered by the Commissioner (Appeals), we set aside the order of the appellate authority and remand the matter to the said authority for fresh decision after taking into consideration the above decision of the Tribunal and applying the ratio of the same to the facts of the instant case. Appeal of the Revenue is thus allowed by way of remand.