Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1986 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (11) TMI 192 - CEGAT, NEW DELHIExtract: .......be accepted. As mentioned earlier there is no dispute that the value of clearances in respect of goods falling under Tariff Item 23 CET exceeded during the preceding financial year Rs. 45 lakhs. Accordingly, we hold that the lower authorities were correct in rejecting the claim based on Notification No. 176/77. This appeal is accordingly dismissed.
|