2002 (10) TMI 278 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision that the appellant did not contravene the condition in the proviso to Notification 245/83, entitling them to partial exemption for patent or proprietary medicaments. The allegation of contravention was based on the appellant not declaring the price of goods manufactured as a loan licensee. The Tribunal dismissed the appeal, finding no grounds for interference.