2000 (5) TMI 298 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi ruled in favor of the appellant regarding the availability of benefit of exemption Notification No. 223/88 for investment castings. The Tribunal found that the issue had already been decided in the appellant's favor in a previous case, and the Revenue was bound by this decision. Consequently, the impugned order of the Collector (Appeals) was set aside, and the appellant's appeal was accepted.