1999 (5) TMI 222 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA dismissed the appeal by the Revenue against the order passed by the Collector (Appeals). The Collector (Appeals) accepted the respondent's contentions that sawn timbers do not amount to manufacture. The appeal was dismissed as the Collector (Appeals) rightly directed the issuance of a certified copy of the order-in-original and entertained the appeal within the specified period. The Tribunal found no merit in the appeal filed by the Revenue.