2001 (5) TMI 730 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the appeal of an SSI unit manufacturing Machine Castings, finding them eligible for exemption under Notification No. 1/93-C.E. despite affixing stickers with codes. The penalty imposed was also overturned as exemption meant no duty demand. The decision was based on instructions allowing parts with specific details to qualify for exemption.