2000 (8) TMI 912 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Chennai dealt with the interpretation of the words "month" and "day" under Rule 96ZO(1) of Central Excise Rules, 1944. It was clarified that "month" is a calendar month and "day" is understood as 24 hours. The case was remanded back to lower authorities for fresh adjudication based on this interpretation.