2000 (6) TMI 421 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the duty demand on envelopes under Central Excise Duty, as the appellants were not entitled to exemption under Notification 43/86. The Collector (Appeals) found that the appellants were not eligible for the exemption and rejected the appeal. The tribunal dismissed the miscellaneous application for raising additional grounds.