1990 (7) TMI 264 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided whether the respondents were entitled to exemption under Notification No. 71/78-C.E., dated 1-3-1978 for aerated water cleared during a specific period. The Collector of Central Excise (Appeals) allowed the appeal, granting the benefit of the notification to the respondents. Despite the absence of the respondents during the hearing, the Tribunal upheld the Collector's decision based on a previous order and directed that the refund be granted if admissible under the notification. (Case Citation: 1990 (7) TMI 264 - CEGAT, New Delhi)