2000 (4) TMI 394 - AT - Central Excise

Summary

The judgment dealt with appeals regarding exemption under Notification No. 69/86 for enamelled Copper winding wire. The Appellate Tribunal denied the exemption as the appellants used base copper wire below 6 mm, not meeting the notification's conditions. The Tribunal upheld the demand of excise duty and reduced penalties for some appellants. The appeals were disposed of accordingly.