1987 (9) TMI 154 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the eligibility of a unit for exemption under Notification No. 68/76 for Flock Paper. Initially, the appeal was closed against the respondent based on a previous Tribunal decision. However, upon discovering that the Supreme Court had reversed the Tribunal decision in a similar case, the appeal was reopened. The Departmental Representative agreed that the Supreme Court decision applied, leading to the dismissal of the appeal. (Case Citation: 1987 (9) TMI 154 - CEGAT, New Delhi)