1998 (8) TMI 328 - AT - Central Excise

Summary

The appeal involved the availability of the benefit of the third proviso to Rule 9 of the Central Excise Rules, 1944 for removal of goods without payment of duty. The lower appellate authority ruled in favor of the respondents, and the Revenue's appeal was dismissed as they did not raise the issue of non-fulfillment of the first condition before the Collector (Appeals).