2001 (12) TMI 754 - AT - Central Excise

Summary

The appellate tribunal rejected Revenue's appeal regarding the benefit of Notification No. 8/97-C.E. for goods removed by M/s. Modern Polyster Yarn to Domestic Tariff Area. The tribunal found that the Respondents had fulfilled the requirements and adjusted the clearance against their DTA Entitlement, similar to a previous case involving Euro Cotspin Ltd. The appeal was rejected based on these findings.