2000 (8) TMI 392 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the application for rectification of a mistake in the final order, granting exemption to the applicants under Notification No. 175/86-C.E. for a specific period. The Tribunal found that the applicants were eligible for the benefit of the notification as they had only availed exemption under clause (b) of the first proviso, not clause (a). The appeal filed by the Revenue was rejected.