1983 (5) TMI 239 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT New Delhi allowed the appeal of Government Ceramic Service Centre (G.S.C.) against the Assistant Collector's decision to deny exemption under Notification No. 71/78. The Tribunal held that G.S.C. was entitled to the exemption as it was a separate legal entity from Kerala Ceramics Limited, Kindara, despite both being owned by the Government of Kerala. The Tribunal directed consequential relief to be provided within three months of the order.