2000 (8) TMI 455 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved a dispute over the interpretation of a notification exempting units engaged in knitting from Section 3A of the Central Excise Act. The Department argued that the processing unit did not primarily and substantially process fabrics from the knitting unit, but the Tribunal ruled that the notification only required the knitting activity to be primary. As a major part of the demand was time-barred, pre-deposit of duty and penalty was waived, and the case was scheduled for regular hearing on 18-10-2000.