1980 (12) TMI 183 - Commissioner - Central Excise

Summary

The Appellate Collector accepted the appeal petition regarding duty on Steel Ingots, as clarified by the Central Board of Excise & Customs. The appeal was accepted based on the principle that no duty is leviable on goods already in manufactured condition before becoming excisable. The Asstt. Collector's order was set aside. [Case: Appellate Collector of Central Excise, New Delhi, Citation: 1980 (12) TMI 183]