2005 (3) TMI 325 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi overturned the impugned order and sent the case back to the adjudicating authority for fresh decision. The differential duty demand was questioned by the appellants based on exemption claimed under Notification No. 6/2000. The Tribunal found that the plea of the appellants was not considered, resulting in a miscarriage of justice. The appeal was disposed of on 30-3-2005.