2004 (11) TMI 412 - AT - Central Excise

Summary

The Revenue appealed against a decision allowing benefit under Notification No. 53/88-CE. The Revenue argued that the notification had been rescinded before the period in dispute (April to Sept. 96). However, it was admitted that a similar successor notification was in place during that period. The appeal was dismissed by the Appellate Tribunal CESTAT, New Delhi.