1998 (1) TMI 223 - AT - Central Excise

Summary

The Revenue appealed against an order-in-appeal regarding duty exemption under Notification 175/86-C.E. The appellant argued for duty on the entire value of goods cleared. The respondent cleared goods near the exemption limit, deducting the remaining amount from duty. The Tribunal upheld the respondent's right to deduction and rejected the Revenue's appeal. (1998 (1) TMI 223 - CEGAT, NEW DELHI)