2000 (9) TMI 537 - AT - Central Excise

Furniture - Partly made of wood - Not entitled to benefit of exemption under Notification No. 80/90-C.E.

Summary

The Appellate Tribunal CEGAT, Mumbai confirmed duty demand on furniture manufacturer for not meeting exemption conditions. Extended limitation period applied due to suppression of facts. Appellant's absence and lack of representation noted. Tribunal dismissed appeal, stating no reason to interfere.