1999 (2) TMI 140 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellants, who received duty-free Polyester Staple Fibre for export production of fabrics. The demand for duty of over Rs. 3 lakhs was deemed unjustified as the waste arising in production was exempt from duty and had been accounted for by the appellants. The case was decided in favor of the appellants, and the demand for duty was set aside.