1993 (10) TMI 158 - AT - Central Excise

Summary

The appeal involved eligibility for exemption under Notification No. 179/77 Central Excise for L.P.G. stoves assembled without power. The appellant relied on a Tribunal decision regarding the use of power in manufacturing components. The Appellate Authority allowed the appeal, which the Department challenged. The Tribunal upheld the Order-in-Appeal based on previous decisions, rejecting the Department's appeal.