Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (11) TMI 265 - CESTAT, MUMBAIExtract: .......input under Rule 57A and the inclusion clause of the Explanation (b) to Rule 57A. Any exclusion by reading of exclusion Clause (ii) and/or (iii) will require evidence of substantial nature and not presumptions and assumptions. No grounds are therefore found to be valid to entertain Revenue appeal. 3. In view of the findings, the appeal is rejected.
|