1999 (10) TMI 154 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by Revenue against an Order-in-Appeal. The appeal was related to the eligibility of a manufacturing company for exemption under Notification No. 202/88. The Tribunal found that Revenue cannot introduce new grounds beyond the scope of the show cause notice, leading to the dismissal of the appeal.