2004 (12) TMI 456 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT in New Delhi upheld the Commissioner (Appeals) decision that the appellants could not avail benefits of both Notification No. 1/93 and Notification No. 12/95 simultaneously. The appeal was rejected as the appellants did not exhaust the benefits under the first notification before attempting to claim benefits under the later notification.