2001 (3) TMI 842 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the certification by the Joint Commissioner of Industries for benefit under Notification 23/89-C.E. The Tribunal referred to a previous case and dismissed the Revenue's appeals, stating that the certification met the notification requirements. (Case Citation: 2001 (3) TMI 842 - CEGAT, Mumbai)