1999 (7) TMI 126 - AT - Central Excise

Summary

The appeal was about the availability of exemption under Notification No. 205/88 for flat plate solar collectors. The appellants claimed the exemption but were found to be manufacturing toughened glass sheets instead. The Collector confirmed duty amount, confiscated goods, and imposed a penalty. The appellants filed an appeal but did not appear for the hearing. The authorities denied the exemption as toughened glass sheets were not the same as solar flat plate collectors. The appeal was rejected, upholding the authorities' decision.