2002 (9) TMI 523 - AT - Central Excise

Summary

The appeal by M/s. Kapurthala Northern India Tanners Ltd. questioned the availability of exemption under Notification No. 2/94 for Bone Tallow. The Tribunal ruled that the exemption only applies to Mutton Tallow, not Bone Tallow, based on strict interpretation. The Commissioner reduced the penalty to Rs. 10,000 but confirmed the duty demand, rejecting the appeal.