1979 (10) TMI 91 - CGOVT - Central Excise

Summary

The Government of India rejected a revision application by a tyre manufacturer claiming exemption under Notification No. 8/74-C.E. The manufacturer's unit did not meet the conditions of the notification as it had not cleared any tyres in the preceding financial year. The interpretation of the notification by the manufacturer was deemed incorrect. The demand made on finalization of provisional assessment was upheld as valid, even if done after three months. The order-in-appeal was deemed correct in law, and the revision application was rejected.