2004 (11) TMI 477 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the application for stay of operation of the order of the Commissioner of Central Excise regarding the re-determination of Annual Capacity of production of textile fabric processors. The decision was based on the repeal of Section 3A without a saving clause, supported by the Apex Court decision in Kolhapur Canesugar Works Ltd. v. Union of India.