1999 (7) TMI 623 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the decision that M/s. Glorious Industries were not eligible for exemption under Notfn. No. 202/88-C.E. as they used bars as inputs to manufacture tubes and pipes. The penalty was reduced from Rs. 50,000 to Rs. 5,000. The appeal was rejected based on a previous Tribunal decision.