2000 (7) TMI 171 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. II, New Delhi heard Appeal Nos. E/1336/96-B and E/2415/94-B regarding duty liabilities on 'Plough Lamps' used in tractor manufacturing. The tribunal found demands on M/s. Escorts Limited unjustified as the actual manufacturer was not identified or notified. The Order of the Commissioner (Appeals) in Appeal No. E/1336/96-B was set aside, while the order in Appeal No. E/2415/92-B dropping demands was confirmed. The appeals were decided accordingly, and cross-objections were allowed.