1981 (1) TMI 262 - CGOVT - Central Excise

Summary

The court ruled in favor of the petitioner, allowing their revision application for the benefit of Exemption Notification No. 206/63. The petitioner, a manufacturer of iron and steel products, claimed the exemption for goods manufactured before the withdrawal of the notification but cleared after the withdrawal. The court accepted the petitioner's argument that they should not have been denied the benefit of the exemption due to procedural formalities.