2001 (11) TMI 761 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the issue of whether M/s. Rajasthan Spg. And Wvg. Mills Ltd. are a multi locational Composite Mill as per Entry No. 101 of Notification No. 5/98-C.E. The Tribunal rejected the appeals filed by the Revenue as the benefit of the notification was denied based on an order that had been set aside by the Tribunal previously.