2005 (6) TMI 524 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the assessee regarding the denial of exemption under Notification 9/99-C.E. The Commissioner (Appeals) found the assessee eligible for exemption as they had filed a declaration under Rule 173B. The Tribunal dismissed the Revenue's appeal, stating no procedural irregularity in availing the exemption.