1997 (4) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case where the respondent, engaged in manufacturing LDPE Films, had not filed classification list or obtained an excise license, leading to non-payment of Central Excise duty. The Department proposed a duty demand for clearances during a specific period, but the respondent believed they were fully exempt under Notification No. 68/71. However, it was found that the notification only covered rigid films, not flexible ones produced by the respondent. The Department challenged the Collector (Appeals) decision, but the Tribunal found that Notification No. 208/84 covered all sorts of Polyethelene Films, including those not exceeding 0.25 mm in thickness, and as such, the respondent was not required to pay excise duty. Therefore, the appeal was dismissed.