2000 (11) TMI 607 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled in a Revenue appeal against dropping proceedings for non-payment of duty on Ammonium Nitrate Fuel Oil (ANFO). The Tribunal held that ANFO is dutiable, citing previous judgments. The matter was remanded to the original authority for computing duty and penalty, considering an exemption notification from 26-7-1988. The appeal was allowed by way of remand.