1999 (11) TMI 501 - AT - Central Excise

Summary

The appellate tribunal upheld the lower rate of additional excise duty at 5% claimed by M/s. Shirley Dyers for processing cotton corduroy, rejecting the higher rate of 10% imposed by the Revenue. The tribunal ruled that the exemption notification could not increase the tariff rate, as it was issued under Section 5A of the Central Excise Act. The appeal was dismissed.