2003 (2) TMI 363 - AT - Central Excise

Summary

The appellate tribunal upheld the Commissioner's decision regarding the benefit of Notification No. 60/91-C.E., dated 25-7-91, which exempts goods containing 25% or more fly ash from Central Excise duty. The tribunal found that the respondents had maintained the prescribed records and were entitled to the notification's benefit. The revenue's appeal was rejected as there was no evidence to support their claim that the prescribed records were not maintained by the respondents.