1998 (10) TMI 115 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved M/s. Reva Auto Industries claiming small-scale exemption under Notification No. 175/86 for 1989-90. The exemption was denied due to not availing it throughout the preceding year. The tribunal ruled in favor of the appellant, stating that availing the exemption for part of the preceding year also qualifies as fulfilling the condition, allowing the appeal and setting aside the demand of duty.