2002 (1) TMI 1022 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the revenue's appeal against the Order-in-Appeal, which held that compliance with Notification 9/99-C.E. through classification list is sufficient. The revenue's attempt to deny benefits based on the timing of declaration filing was dismissed as it was not raised earlier. The Tribunal cited a previous case to support their decision. The appeal by the revenue was rejected.