1990 (10) TMI 314 - AT - Central Excise

Summary

The appeal arose from the order of the Collector (Appeals) dated 7-8-84. The respondents' claim for exemption from duty was rejected. The lower appellate authority allowed both appeals with consequential relief. The Department's appeal was dismissed as not maintainable due to a new plea being raised at a belated stage without proper grounds. The appeal was dismissed.