1999 (4) TMI 280 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against M/s. Vanasthali Textiles Ltd. regarding the requirement of a certificate from the Development Commissioner under Notification No. 2/95-C.E. The Tribunal upheld the Commissioner of Central Excise (Appeals)' decision based on a Board's circular, stating that the sale permission letter could be treated as the required certificate.