1999 (1) TMI 198 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case involving Notification No. 175/86, ruled in favor of the appellants, SSI units, allowing them the benefit of the notification. The Tribunal found that the loan licensees were eligible for the exemption under the notification, and rejected all three appeals filed by the Revenue. The penalty imposed on the respondents was for not clearing goods as per the approved classification list, not for the eligibility for the notification.