2001 (1) TMI 362 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of Carbon Tracks, allowing their claim for SSI exemption under Notification No. 175/86. The tribunal found that the appellant and another manufacturer, Elcon India, were using different logos and producing different goods, thus justifying the exemption. The impugned order denying the exemption was set aside, and the appellant was entitled to consequential relief. The deposited amount of Rs. 6,58,990/- was ordered to be returned to the appellant.