2001 (3) TMI 689 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled that duty at Tariff rate is chargeable on matches once the assessee exceeds the limit prescribed in Notification No. 22/82. The Tribunal found that the benefit of the notification will not be available for the entire financial year if the production limit is exceeded. The appeal filed by the Revenue was allowed.