2000 (7) TMI 439 - AT - Central Excise

Summary

The appeal considered eligibility for exemption under Notification 175/86 for benzidine dihydrochloride. The benefit was denied due to the product not being specified in the registration certificate. However, the appellant argued that there is no such requirement based on a Tribunal decision and a circular from the Board. The Tribunal ruled in favor of the appellant, reducing the penalty imposed to Rs. 20,000. The appeal was allowed in part.