2008 (9) TMI 703 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the revenue against a demand set aside by the Commissioner (Appeals). The revenue claimed duty payment for cutting coils into sheets on a job work basis, citing a circular which was later withdrawn. The Tribunal found no merit in the appeal as the circular was quashed by the Delhi High Court and the revenue's appeal was dismissed by the Supreme Court. The appeal was subsequently dismissed.