2000 (9) TMI 721 - AT - Central Excise

Summary

The case involved M/s. Amba Steels, manufacturers of Iron & Steel Products, appealing against a demand for differential duty. They were entitled to SSI exemption under Notification No. 1/93 and liable to pay duty at 5% ad valorem. The Tribunal ruled in favor of the appellants, stating that they were eligible for the exemption, and set aside the lower appellate authority's order, allowing the appeal with consequential relief.