1997 (12) TMI 292 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellants who were alleged to have manufactured sand moulds without classifying the product and without issuing gate passes for captive consumption. The Tribunal found that the sand moulds could be exempted under Notification No. 220/86 as it granted exemption to moulds for metals. The show cause notice issued did not justify an extended period for duty demand. The impugned order was set aside, and the appeal was allowed. (Case citation: 1997 (12) TMI 292 - CEGAT, New Delhi)