1979 (7) TMI 91 - CGOVT - Central Excise

Summary

The Government of India rejected a revision application regarding a manufacturer's claim for exemption under Notification No. 161/71-C.E. The manufacturer failed to provide proof of meeting the criteria for exemption related to the sale of tea in public auctions. The application was rejected as the exemption hinged on specific requirements that were not met. The order-in-appeal was upheld, and the revision application was rejected.