2000 (1) TMI 548 - AT - Central Excise

Summary

The Appellate Tribunal stayed the recovery of duty and penalty for M/s. Shree Ganesh Rolling Mills (I) Ltd. The appeal involved the classification of rolls used in a rolling mill. The Appellants claimed exemption under certain Notifications, which the lower authorities did not consider. The Tribunal remanded the matter to the Adjudicating Authority to assess eligibility for exemptions under Notification Nos. 281/86 and 217/86 (later 67/95) and to provide a new decision after hearing the Appellants. The appeal was allowed by way of remand.