2001 (3) TMI 502 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the Commissioner against the order of the Collector of Central Excise, Aurangabad regarding aluminium and steel frames manufactured by VIP Industries Ltd. The tribunal found no evidence to support the claim that the goods, although not marketed, are capable of being marketed. Therefore, the appeal was dismissed.