2009 (8) TMI 1030 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the order of the Commissioner of Central Excise denying the benefit of Notification No. 1/95-C.E. to the assessees due to goods destroyed in transit without being put to use, leading to a demand of Rs. 64,800. The appeal was dismissed as the goods did not reach the 100% E.O.U as required by the notification.