2002 (8) TMI 613 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeals filed by the department based on findings by the Commissioner (Appeals) that acknowledged the receipt of goods in the factory premises. The department's argument was deemed lacking merit as the Order-in-original confirmed the arrival of goods, in line with a CBEC Circular from 23-6-1995. The appeals were therefore dismissed.