1997 (12) TMI 348 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found that the appellant did not avail the benefit of Notification 245/83 for certain medicines, leading to a demand for differential duty and penalty. The tribunal ruled that the department's demand was illegal as the benefit of the notification cannot be forced on an unwilling manufacturer. The impugned order was set aside, and the appeal was allowed. (1997 (12) TMI 348 - CEGAT, NEW DELHI)