1998 (8) TMI 319 - AT - Central Excise

Summary

The Revenue appealed against the order-in-appeal regarding the benefit of Notification No. 175/86 as amended by Notifications 55/92 and 67/92. The appeals were allowed as the benefit of Notification 67/92 was not available for the period before 22-5-1992. The respondents were not eligible for the benefit due to exceeding clearances in the preceding financial year.