1999 (1) TMI 91 - AT - Central Excise

Man-made fibres cleared on 2-1-1993 - not eligible to exemption under Notification No. 123/81-C.E.

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved a demand confirmation of Rs. 22,494 for man-made fabrics clearance against an invalid CT 3 Certificate. Another demand of Rs. 12,375 was confirmed for processed man-made fabrics under the wrong CET sub-heading. The Tribunal upheld the Rs. 22,494 duty demand but set aside the Rs. 12,375 duty demand. The appeal was partly allowed.