2001 (8) TMI 961 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by Special Board Mfg. Co., stating that the dissolution of the partnership firm led to a complete change in legal identity. The Tribunal found the arguments regarding Notification 175/86 and 138/86 irrelevant and restored the Assistant Collector's order, setting aside the Commissioner (Appeals)'s decision.