1997 (3) TMI 271 - AT - Central Excise

Summary

The case involved the interpretation of Notification 175/86 regarding excise duty exemption for glass bottle manufacturers. The respondents were not eligible for the exemption before 22-6-1989 due to lack of registration. The Revenue sought to recover duty for clearances made before 22-6-1989, but the Tribunal upheld the lower appellate authority's decision that those clearances should not be counted for exemption calculation. The appeal by the Revenue was dismissed.