1998 (9) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered the benefit of exemption under Notification No. 101/66 for Turkey Red Oil and Det Oil. The lower appellate authority granted the benefit of the notification to both products. The appeal filed by the Revenue was dismissed as the specifications did not prevent the benefit of the notification. Cross-objections by the respondents were deemed not maintainable as they had already received complete relief.