1989 (12) TMI 179 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The appellants did not claim exemption in their original Form-I, which was approved by the proper authority. The Tribunal held that the revised Form-I cannot be approved with retrospective effect. The decision was based on the case law of Herschel Rubber (P) Ltd. v. CCE, Calcutta [1987 (30) E.L.T. 454]. The appeal was dismissed, following the precedent.