1999 (11) TMI 386 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal filed by the Revenue against an order-in-appeal passed by the Collector of Central Excise. The case involved the clearance of stern drier in parts by the respondents for transport, with duty paid as applicable. The Tribunal rejected the Revenue's appeal, stating that the stern drier was cleared in parts after payment of appropriate duty as per the order placed by I.T.C. Ltd.