1999 (7) TMI 618 - AT - Central Excise

Summary

The appeal filed by M/s. Maharaja Engineering and Investments (Pvt.) Ltd. involved the applicability of exemption Notification No. 214/86-C.E. for scrap generated within the factory. The Tribunal remanded the matter back to the Commissioner of Central Excise (Appeals) for re-examination with reference to Rule 57F(2) and to pass a speaking appealable order after providing an opportunity to the appellants.