2003 (5) TMI 436 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by Revenue as the Commissioner (Appeals) decided in favor of the assessee, holding that the appellant's company 'belonging to or maintained by' the State Government, making it eligible for exemption under Notification No. 1/93. The Tribunal found no issue with the Commissioner's decision despite arguments from both sides. (Case Citation: 2003 (5) TMI 436 - CEGAT, BANGALORE)