2000 (4) TMI 730 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeals by remanding the matter for de novo consideration by the Commissioner, following precedent law that statutory benefit under Section 3A(4) cannot be denied based on Rule 96ZO(3) barring the benefit. The Division Bench held that statutory provisions should prevail over rules in case of conflict.