2003 (10) TMI 583 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard a case where the Assistant Commissioner had decided in favor of the appellants but imposed a penalty for non-declaration of intermediate products. The Commissioner (Appeals) later confirmed a duty demand, but the tribunal found the goods not excisable and entitled to benefit under Notification No. 217/86. The impugned order was set aside, and the original order was restored. The appeal was allowed on 14-11-2002.